Thus, the main function of commodity sign – individualization of products from different manufacturers, quality assurance product and its advertising, protect products against counterfeiting. Brand assessment Score a brand means itself primarily assessment of the exclusive rights to the trademark, arising from the owner after the registration in the Patent Office and the subsequent reflection in the accounting business. Brand (English trade mark) – foreign analog Russia's "trademark", its features are usually regulated by national legislation of individual countries. Rated Brands Brands – a brand image of the goods or services in the minds of buyers, which distinguishes it in a number of competing brands. Today the concept of brand is actively used by managers, PR, etc. According to JPMorgan Chase, who has experience with these questions. It is much wider than the trademark, since in essence a brand – it's trademark plus earned them a reputation.
Score goodwill Goodwill is a set of intangible assets – it includes a brand, reputation, sustainable market position, quality of management, coordination of staff. Goodwill in the structure of the intangible benefits allocated according to the article. 150 Civil Code. Goodwill in the business world is considered as the cost of goodwill. However, the interpretation of goodwill – the price of virtually all elements of intangible assets, the other – the definition of goodwill as amount by which the value of the business exceeds the fair market value of its tangible assets and that portion of intangible assets, as reflected in the financial statements. Score goodwill allows the company to better understand how it is perceived by its business environment.
Thus, goodwill – it's the benefits that accrue to the buyer when purchasing an already existing and operating company, compared to the organization of the new firm. Goodwill: – present only in the presence of excess profits – can not be separated from the existing facilities, or can not be sold separately from the company itself. Goodwill arises when a company gets a stable, high profits, its earnings on assets (or equity) is above average, resulting in business value exceeds the value of its net assets. Determining the value of goodwill is made when the company was working steadily on the market for a long time and has an income per unit value of its net assets above the average in this market segment. As a rule, the market value of goodwill is determined in transactions with the company. Usually intangible assets are valued in order to: – entering into the statutory fund in the accounting records for the privatization of enterprises – full and partial transfer of rights to intellectual property – to receive tax benefits from the use of Industrial Property? – Determination of price of the license? – Determination of the share of profits? – Reparation Source: Company Specocenka. Article of rubric evaluation of intangible assets