Accounting for Brands

In Part 4 of our Financial Value of Brands series, Kevin Lane Keller, Professor of Marketing at The Tuck School of Business at Dartmouth College, explains how The Moribund Effect makes it difficult to evaluate acquired brands.


In June 2021, MASB issued the landmark publication, The Financial Value of Brands Imperative: Why Brands Must be Valued in Financial Terms. This video series further promotes the recommendation that “brand-centric enterprises develop an internal methodology to annually measure, explain and report the Financial Value of Brands to the executive level, even in the absence of any external regulatory or accounting requirements.”

Many specific topics will be covered in this series by guest presenters including:

  • the increasingly obvious influence of brands on enterprise value
  • the evolving landscape of Brand Value disclosures
  • customer franchise strength
  • using brand preference in your brand evaluations
  • addressing objections to implementing a Brand Value measurement methodology
  • … and much more!

Stay tuned to the MASB Channel!