Varumärkesvärdering : En analys av varumärkesvärdering 1960- 2010

Sammanfattning: Brands can be one of the most valuable assets a company holds. These intangible assets are difficult tovalue and brand valuation is today a debated subject. By register or incorporate a trademark you can getsole right to it. This legal protection is a big part of the brand. The purpose of this essay is to analysethe value of a brand in an economical historical perspective with institutional theory and law andeconomics. I will describe how the legal framework for accounting (Bokföringslagen andårsredovisningslagen) and trademarks (varumärkeslagen) changes from 1960 to 2010. By looking atarticles from Nordiskt immateriellt rättsskydd (NIR) about trademarks and brands from 1960 to 2010 Iwill try to analyse how the view of brand valuation changes during these years. My result is that brandsget more and more popular and the value of a brand is more important in 1990 and forward then it wasin the 1960’s. I also find it hard to decide whether brands should be activated in company’s balancesheet because of the uncertainty and subjectivity in brand valuation.