Värdering och redovisning av varumärken : En studie av företag noterade på OM Stockholms Fondbörs A-lista

Sammanfattning: Background: Accounting of intangible assets have increased during the last years which have created a debate about if trademarks should be accounted as assets with the uncertainty of the value in mind. Valuation and accounting of trademarks are of interest for accountants and investors. These should be able toget information about the assets that are of importance for the company. A solid brand can be of great value for a company, which should be accounted for. Purpose: The purpose of this master is to examine the function of the brand in the different companies in the study and map the definitions that the different companies have of brands. We also want to describe and investigate how and why companies choose to present its brands and also investigate the reliability of the used methods of valuation. Accomplishment: To fulfil our purpose, the annual reports from the companies on the Stockholm Stock Exchange were studied. An inquiry was sent to complement the collected information. For further draught we interviewed a lender and a brand expert. Result: Companies define a brand from three different perspectives; marketing-, accounting- and legally perspectives. The companies definitions differ depending on which line of business they work. The most important functions of the brand also differ depending on which line of business they work, generally the companies bring out the distinction and the customer loyalty functions of the brand. Six of the 33 companies in the study has valuated their trademarks. These also have chosen to activate the obtained values. The fact that all companies that have valued its trademarks also activate them may have its reason in that they don´t see a relevance in just valuating the trademark for internal use. The methods of valuation the companies have used are the Cash-flow method, the cost- based method of valuation and the market-based method of valuation. In accounting of trademarks the companies bring out the precautionary principle and solely aquired trademarks are activated in accordance to RR15.