Financial Reporting of Customer and Brand

Financial Reporting of Customer and Brand (FRCB) Project

[formerly Improving Financial Reporting (IFR) Project]

All firms are required to report brand value when brands are acquired, but not yet for internally-developed brands. The valuations are generally performed by banks, accounting firms, or certified valuators, most without marketing metrics or marketing input. Marketing’s role in generating cash flows is obscure.

This game-changing project will see that marketing is at the table with “generally accepted brand investment and valuation standards” when the reporting of brand value is required for internally developed brands.


Advocate for the regular inclusion of standard metrics in financial reporting. Having failed to thus far engage with the accounting constituencies, we have to engage with other parts of the financial/ investment community. Financial returns from corporations will ultimately be driven and measured by buyer behavior in markets.

Generate practical guidance for reporting on customers and brands; both internally and in financial notes


  • Size/longevity/commitment level of customer franchise, their brand preference & share of requirements
  • The resulting brand value as KPIs in MD&A Notes
  • Better info for capital providers.