BS ISO 10668-2010 Brand valuation Requirements for monetary brand valuation《品牌价值 货币化品牌价值的要求》.pdf
《BS ISO 10668-2010 Brand valuation Requirements for monetary brand valuation《品牌价值 货币化品牌价值的要求》.pdf》由会员分享,可在线阅读,更多相关《BS ISO 10668-2010 Brand valuation Requirements for monetary brand valuation《品牌价值 货币化品牌价值的要求》.pdf(22页珍藏版)》请在麦多课文档分享上搜索。
1、raising standards worldwideNO COPYING WITHOUT BSI PERMISSION EXCEPT AS PERMITTED BY COPYRIGHT LAWBSI Standards PublicationBS ISO 10668:2010Brand valuation Requirements for monetarybrand valuationBS ISO 10668:2010 BRITISH STANDARDNational forewordThis British Standard is the UK implementation of ISO
2、10668:2010.The UK participation in its preparation was entrusted to TechnicalCommittee SVS/12, Brand Valuation Services.A list of organizations represented on this committee can beobtained on request to its secretary.This publication does not purport to include all the necessaryprovisions of a contr
3、act. Users are responsible for its correctapplication. BSI 2010ISBN 978 0 580 64260 9ICS 03.140Compliance with a British Standard cannot confer immunity fromlegal obligations.This British Standard was published under the authority of theStandards Policy and Strategy Committee on 30 September 2010.Am
4、endments issued since publicationDate Text affectedBS ISO 10668:2010Reference numberISO 10668:2010(E)ISO 2010INTERNATIONAL STANDARD ISO10668First edition2010-09-01Brand valuation Requirements for monetary brand valuation Evaluation dune marque Exigences pour lvaluation montaire dune marque BS ISO 10
5、668:2010ISO 10668:2010(E) PDF disclaimer This PDF file may contain embedded typefaces. In accordance with Adobes licensing policy, this file may be printed or viewed but shall not be edited unless the typefaces which are embedded are licensed to and installed on the computer performing the editing.
6、In downloading this file, parties accept therein the responsibility of not infringing Adobes licensing policy. The ISO Central Secretariat accepts no liability in this area. Adobe is a trademark of Adobe Systems Incorporated. Details of the software products used to create this PDF file can be found
7、 in the General Info relative to the file; the PDF-creation parameters were optimized for printing. Every care has been taken to ensure that the file is suitable for use by ISO member bodies. In the unlikely event that a problem relating to it is found, please inform the Central Secretariat at the a
8、ddress given below. COPYRIGHT PROTECTED DOCUMENT ISO 2010 All rights reserved. Unless otherwise specified, no part of this publication may be reproduced or utilized in any form or by any means, electronic or mechanical, including photocopying and microfilm, without permission in writing from either
9、ISO at the address below or ISOs member body in the country of the requester. ISO copyright office Case postale 56 CH-1211 Geneva 20 Tel. + 41 22 749 01 11 Fax + 41 22 749 09 47 E-mail copyrightiso.org Web www.iso.org Published in Switzerland ii ISO 2010 All rights reservedBS ISO 10668:2010ISO 10668
10、:2010(E) ISO 2010 All rights reserved iiiContents Page Foreword iv Introduction.v 1 Scope1 2 Terms and definitions .1 3 General requirements .2 3.1 Transparency .2 3.2 Validity2 3.3 Reliability2 3.4 Sufficiency .2 3.5 Objectivity 2 3.6 Financial, behavioural and legal parameters .2 4 Specific requir
11、ements.3 4.1 Declaration of purpose .3 4.2 Value concept 3 4.3 Identification of brand.3 5 Valuation approaches and methods3 5.1 General considerations.3 5.2 Income approach.4 5.3 Market approach6 5.4 Cost approach .7 6 Necessary valuation inputs7 6.1 Market and financial data .7 6.2 Behavioural asp
12、ects7 6.3 Legal aspects.9 6.4 Sourcing and use of quality data and assumptions 10 7 Reporting10 8 Independence 11 BS ISO 10668:2010ISO 10668:2010(E) iv ISO 2010 All rights reservedForeword ISO (the International Organization for Standardization) is a worldwide federation of national standards bodies
13、 (ISO member bodies). The work of preparing International Standards is normally carried out through ISO technical committees. Each member body interested in a subject for which a technical committee has been established has the right to be represented on that committee. International organizations,
14、governmental and non-governmental, in liaison with ISO, also take part in the work. ISO collaborates closely with the International Electrotechnical Commission (IEC) on all matters of electrotechnical standardization. International Standards are drafted in accordance with the rules given in the ISO/
15、IEC Directives, Part 2. The main task of technical committees is to prepare International Standards. Draft International Standards adopted by the technical committees are circulated to the member bodies for voting. Publication as an International Standard requires approval by at least 75 % of the me
16、mber bodies casting a vote. Attention is drawn to the possibility that some of the elements of this document may be the subject of patent rights. ISO shall not be held responsible for identifying any or all such patent rights. ISO 10668 was prepared by Project Committee ISO/PC 231, Brand valuation.
17、BS ISO 10668:2010ISO 10668:2010(E) ISO 2010 All rights reserved vIntroduction Intangible assets are recognized as highly valued properties. Arguably the most valuable but least understood intangible assets are brands. However, reliable values need to be placed on brands. This International Standard
18、provides a consistent, reliable approach to brand valuation, including financial, behavioural and legal aspects. BS ISO 10668:2010BS ISO 10668:2010INTERNATIONAL STANDARD ISO 10668:2010(E) ISO 2010 All rights reserved 1Brand valuation Requirements for monetary brand valuation 1 Scope This Internation
19、al Standard specifies requirements for procedures and methods of monetary brand value measurement. This International Standard specifies a framework for brand valuation, including objectives, bases of valuation, approaches to valuation, methods of valuation and sourcing of quality data and assumptio
20、ns. It also specifies methods for reporting the results of such valuation. 2 Terms and definitions For the purposes of this document, the following terms and definitions apply. 2.1 asset legal right or organizational resource which is controllable by an entity and has the capacity to generate econom
21、ic benefits 2.2 brand marketing-related intangible asset including, but not limited to, names, terms, signs, symbols, logos and designs, or a combination of these, intended to identify goods, services or entities, or a combination of these, creating distinctive images and associations in the minds o
22、f stakeholders, thereby generating economic benefits/values 2.3 intangible asset identifiable non-financial asset with no physical substance 2.4 monetary brand value brand value economic value of the brand in transferable monetary units NOTE The result obtained can be either a single economic value
23、or a range of values. 2.5 premise of value assumption regarding the most likely set of circumstances that can be applicable to the subject valuation 2.6 present value current discounted worth of a future monetary amount 2.7 stakeholder person whose decision making is, or might be, affected by a bran
24、d NOTE Common stakeholders are customers, consumers, suppliers, employees, potential employees, opinion leaders, shareholders, investors, governmental authorities and non-governmental organizations. BS ISO 10668:2010ISO 10668:2010(E) 2 ISO 2010 All rights reserved2.8 trade mark legally protectable s
- 1.请仔细阅读文档,确保文档完整性,对于不预览、不比对内容而直接下载带来的问题本站不予受理。
- 2.下载的文档,不会出现我们的网址水印。
- 3、该文档所得收入(下载+内容+预览)归上传者、原创作者;如果您是本文档原作者,请点此认领!既往收益都归您。
下载文档到电脑,查找使用更方便
10000 积分 0人已下载
下载 | 加入VIP,交流精品资源 |
- 配套讲稿:
如PPT文件的首页显示word图标,表示该PPT已包含配套word讲稿。双击word图标可打开word文档。
- 特殊限制:
部分文档作品中含有的国旗、国徽等图片,仅作为作品整体效果示例展示,禁止商用。设计者仅对作品中独创性部分享有著作权。
- 关 键 词:
- BSISO106682010BRANDVALUATIONREQUIREMENTSFORMONETARYBRANDVALUATION 品牌价值 货币 要求 PDF

链接地址:http://www.mydoc123.com/p-583317.html