In today's economy, brand image and trademark are two essential dimensions of an entity's intangible capital. Although they contribute directly to the generation of economic value, they are treated separately in accounting and legal terms. The article aims to highlight the gap between the perceived value of the brand and its accounting recognition, as well as to analyze the legal status of the trademark in the context of AGEPI regulations. The data collected includes the status of the trademark at AGEPI, brand awareness, and the accounting treatment reflected in the financial statements. The article proposes an integrative approach that correlates market perception with the legal regime and accounting records, with a view to more accurately reporting the real economic value.
Bordian et al. (Tue,) studied this question.
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