The valuation of intangibles, such as brands and Good Will, is fundamental in the financial and accounting fields:
• Good Will is an intangible asset that is built over time.
• It represents a company’s reputation, based on customer satisfaction, product quality, employee satisfaction and community involvement.
• Valuing a brand is challenging due to the difficulty of defining what revenue streams are attributable to it.
• Identifying brand value drivers is helpful in creating strong and stable brands.
