品牌资产的公允价值计量及其信息揭示研究

The Research on Measurement and Information Disclosure of Fair Value of Brand Equity

品牌作为一项重要的无形资产,其价值具有很大的不确定性,因此,对品牌资产公允价值的计量也极具挑战性。品牌价值由成本价值和附加价值构成,前者可采用历史成本计量,而后者需要采用估值技术进行。本文采用利润指标作为基本财务指标,利用品牌强度因子和消费者感知系数进行模型调整来计算品牌公允价值。并建议在对外购品牌及自创品牌的信息揭示过程中,不但要按照历史成本计量披露品牌的成本价值,还应借助公允价值计量模型来揭示品牌资产的现时价值,同时企业还应关注与品牌公允价值披露相关的非财务信息揭示。

Brand as an important intangible asset, the value of it has great uncertainty. Therefore, the measurement to fair value of brand equity is also challenging. Brand Value is composed by the cost of brand and valueadded, the former may be measured by historical cost, the later need to be measured by the use of valuation techniques. This paper will calculate fair value of brand equity, which will use profit as the basic financial indicator, as well as adopt Brand Intensify Coefficient and Consumers＇ Feeling Coefficient to adjust the measurement model. The paper will suggest that the information disclosure of purchased brand and self-established brand not only include the historical cost measure, but also involve the current value of brand equity on the basis of fair value measurement model. At the same time, the Chinese enterprises should be concerned about the disclosure of non-financial information, which relate to fair value of brand equity.