Graduation Year

2020

Date of Submission

12-2019

Document Type

Campus Only Senior Thesis

Degree Name

Bachelor of Arts

Department

Economics-Accounting

Reader 1

Marc Massoud

Abstract

In an innovative and competitive world, brands have become increasingly valuable to companies of all kinds. Being regarded as a firm’s most valuable asset, brands’ ability to impact performance and drive profitable results, prove it right. Despite its immense value-adding capabilities, threat to reliability and fairness of financial statements has historically prevented brands from being recognized on balance sheets. In this paper, I will explore the aspects of brands that make them indispensable assets, the ways in which they can be valuated, and the changes that can be made in the regulatory landscape.

This thesis is restricted to the Claremont Colleges current faculty, students, and staff.

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