The brand is one of the main parts of the intangible assets of the companies, but accounting rules usually understate its value. In this study a model for obtaining the fair value of brands is proposed. The model combines bootstrap techniques applied on financial and accounting information with the differential margin approach. A case study on food brands is presented showing how both tools can make a new model that provides a reliable value. Using the bootstrap allows obtaining the brand value distribution and also confidence intervals. The model can be very easy to standardize in order to define a brand fair value. 

DOI: http://dx.doi.org/10.4995/ICBM.2015.1348