The strength of this Method 1 is that if the information is available, or can be developed, the resulting Fair Value (FV) of the brand is ... So, for example, Harley -Davidson (H-D) motorcycles are truly an iconic brand with two-wheel aficionados. ... is sufficiently higher than the unbranded comparable jacket to allow for the licensing fee charged by H-D for the use of its name. ... But if we were evaluating the Bobby Jones trade name used on golf shirts, we might look at the Disney and H-Danbsp;...
|Title||:||Fair Value for Financial Reporting|
|Author||:||Alfred M. King|
|Publisher||:||John Wiley & Sons - 2006-04-27|