Valuation of intangibles : a special focus on brands

71 p.The basic purpose of this project is to identify whether there is a requirement or need for establishing consistent and widely accepted Valuation techniques for valuing Intangible Assets. The conceptual idea of this topic was derived from the fact that with the increasing number of Merger and Acquisition activities around the world, the importance of differentiating Goodwill from Other Intangible Assets has become more pronounced. Secondly, with the increase in the number of accounting frauds, it is critical to restore stakeholder confidence and revealing the true value of an Intangible in the financial statements would certainly be a step in the right direction.Master of Business Administratio