Author(s)

Denghua Yuan, Robert Keith Shaw

School of Business, Guangdong University of Foreign Studies, Guangzhou, People’s Republic of China.

This paper facilitates the valuation of intangible assets in accordance with ISO 10668. It indicates a method to assess brand values when a company’s brand is inadvertently undermined by the actions of others who market similar products. The paper reports on commercial phenomena in China and provides conceptual analysis to enable company accounts to reflect the quantified phenomena. The paper defines an innovative concept-brand insecurity. It then argues for an accounting methodology to standardize, and make more accurate, the valuation of brands in situations which indicate brand insecurity. A leading feature of the index proposed for brand insecurity is its usefulness in comparisons between years, companies and diverse brands. This paper is the first to operationalize the incomes approach to brand insecurity in accordance with ISO 10668.

Brand Insecurity, Brand Valuation, Risk Assessment, Intangible Assets, ISO 10668, Marketing, Accounting

Yuan, D. and Shaw, R. (2014) The Concept of Brand Insecurity & Its Measurement for ISO 10668 Valuations. Journal of Financial Risk Management, 3, 177-184. doi: 10.4236/jfrm.2014.34015.