This article introduces an Advanced Brand Valuation (ABV) model that
combines the psychological strength of a brand in the mind of its
consumers with accepted accounting practices to determine the true
financial value of a brand. ABV is a modular approach that integrates
common marketing research metrics into financial calculations and meets
standards for tax and financial reporting purposes. (Sattler, H., S.
Högl, and O. Hupp. “Evaluation of the Financial Value of
Brands.” In ESOMAR, Excellence in International Research
2003, D. S. Fellows, ed. Amsterdam: ESOMAR, 2002.) This tool can
be used for strategic decision-making purposes, such as assessing
international expansion opportunities or prioritizing the purchase
and/or sale of brands.