In addition when determining cash flows, it must be ensured that an economically reasonable long-term expected growth rate is used beyond a well-defined planning period. , the useful life of the brand must be estimated because possible cash flows beyond the useful life may not be included in the brand valuation. When estimating the service life, trends in the respective industry must also be taken into account.
All cash flows must also be calculated after taxes, taking Philippines WhatsApp Number List into account tax benefits associated with depreciation. If these tax benefits are related, they must be calculated and accounted for separately. In the brand valuation report, it must be clear that the brand value includes tax advantages. Download List Market Price-Based Procedures In market price-based procedures, brands are valued on the basis of market prices paid for comparable transactions during the relevant time period.
Synergies and strategic value when selling the brand should be considered here. Market prices at comparable stores must also be revised using a multiplier to account for potential differences between brands. Comparable brands are those that have similar brand strength and comparable merchandise, as well as similar economic and legal situations.