Va?rdering av varuma?rken
- En kvalitativ studie om problematiken kring vilken metod som anva?nds vid fo?rva?rv
Background: Associated with the change in the regulations in 2009 concerning how goodwill should be handled in the acquisitions, brand valuation is increasingly recognized. Goodwill will now be identified and the brand will therefore be separated to be individually evaluated. The valuation has a problem with a number of factors that will influence the choice of method, to obtain a reliable value Aim: The purpose of this study is to examine the method used for brand valuation associated with the acquisition situations. In addition, it aims to gain a better understanding of brand valuation and its problems.Method: The study has a qualitative basis, where three key people of brand valuation have been interviewed. These work as valuation specialists at various accounting firms, this to get answers that could be compared. Working from an abductive approach has enabled that the study's purpose was achieved.Results: The result that we can demonstrate through this study is that brand valuation is not an exact science. Valuers will base the valuation on their own personal preferences and available data. However, we saw that all respondents in one way or another applied a method. The value of a brand that is calculated through the method is therefore considered more reliable than when using another method.From this study we observed that it takes a number of factors which will be different from valuer to valuer. Depending on each valuers views on these factors the choice of valuation method will be affected.