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ISO 10668 is a specification by the International Organization for Standardization (ISO) for the procedures and methods of measuring the value of a brand. In 2007 ISO set up a task force to draft an International Standard on monetary brand valuation. After 3 years the ISO 10668〔http://www.iso.org/iso/catalogue_detail?csnumber=46032〕 – Monetary Brand Valuation – was released in Autumn 2010. This sets out the principles which should be adopted when valuing any brand. ISO 10668 applies to brand valuations commissioned for all purposes, including: *Accounting and financial reporting *Insolvency and liquidation *Tax planning and compliance *Litigation support and dispute resolution *Corporate finance and fundraising *Licensing and joint venture negotiation *Internal management information and reporting *Strategic planning and brand management The last of these applications include: *Brand and marketing budget determination *Brand portfolio review *Brand architecture analysis *Brand extension planning Under ISO 10668 the brand valuer must declare the purpose of the valuation as this affects the premise or basis of value, the valuation assumptions used and the ultimate valuation opinion, all of which need to be transparent to a user of the final brand valuation report. ==Requirements of an ISO compliant brand valuation== ISO 10668 is a 'meta standard' which succinctly specifies the principles to be followed and the types of work to be conducted in any brand valuation. It is a summary of existing best practice and intentionally avoids detailed methodological work steps and requirements. As such ISO 10668 applies to all proprietary and non-proprietary brand valuation approaches and methodologies that have been developed over the years, so long as they follow the fundamental principles specified in the meta standard. ISO 10668 specifies that when conducting a brand valuation the brand valuer must conduct 3 types of analysis before passing an opinion on the brand’s value. These are Legal, Behavioural and Financial analysis. All 3 types of analysis are required to arrive at a thorough brand valuation opinion. This requirement applies to valuations of existing brands, new brands and brand extensions. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「ISO 10668」の詳細全文を読む スポンサード リンク
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