Anyone interested in trade mark valuation - and who can read German - may be interested in the following link to the Austrian Standards Institute page on trade mark valuation. Austrian Standard ONR 16800 was published on 1 March 2006 and can be ordered on-line here (at a cost of €57,97).
The webpage points out that the value of the trade mark should be included in company's balance sheets under IFRS rules. Experience shows that this is rarely done - at least not systematically - and it is interesting to see that the Austrian Standards Institute expressly mentions this point.
