The Value Of Brand Assets Assessment Of Mergers And Acquisitions

The frequent cases of mergers and acquisitions since the twentieth century makes thebrand assets become a research hotspot in areas of the market, in order to more accuratelyreflect the enterprise’s accounting information of mergers and acquisitions, we shouldevaluate the value of brand assets with uncertainty, so that enterprises avoiding the mergersand acquisitions can more accurately grasp the value of brand assets, also for betterproviding the basis for the establishment and development of brand management strategy.The most important part of the enterprise merger is the value of brand assetsconfirmation, this paper mainly research on the assessment of the value of brand assets inmergers and acquisitions. Firstly, on the basis of summarizing the predecessors’ research,contacting the goodwill problems, carried out to confirm the brand asset, because the brandassets value uncertainty, need to find a value assessment method, change the brand assetsinto identifiable assets, separate from the goodwill; secondly, this paper summarizes theexisting ways of measuring brand equity, analyzes the advantages and disadvantages ofeach measuring method, provides a reference for measuring method in this paper; then thispaper proposed a creative measurement model of brand equity based on consumer,corporate and financial indicators. In order to illustrating this method, this paper based onthe model was proposed research hypothesis based on consumers’ brand equity valueinfluence factors, the hypothesis testing and introduced the results of the study, using theresearch results, and based on the study of the factors affecting brand equity value ofcompany has become comprehensive, borrowed from Intel brand research methods, andthe analytic hierarchy process and fuzzy comprehensive evaluation method is used forcalculation of the value; Finally providing the principles and methods of the brand assets’information disclosure, the disclosure of information of enterprises’ improving its brandvalue of enterprise merger, makes the merger of enterprises financial report informationmore comprehensive.