Iso 10668

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DRAFT INTERNATIONAL STANDARD ISO/DIS 10668
©
International Organization for Standardization, 2009
INTERNATIONAL ORGANIZATION FOR STANDARDIZATION•
F?@>MGАJH>GАЯ HJ=АGBAАЦBЯ IH KLАG>АJLBAАЦBB
•
ORGANISATION INTERNATIONALE DE NORMALISATION
ISO/TC 231
Voting begins on:
200
9-
06-
30
Secretariat: DIN
Voting terminates on:
200
9-
11-
30
Valoración de marca—Requisitos básicos para los métodos de valoración económica de marca

Évaluation d'une marque — Exigences de base pour les méthodes d'évaluation d'une marque monétaire
ICS03.140

ISO/DIS 10668
ii
©
ISO 2009 – All rights reserved
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ISO/DIS 10668
© ISO 2009 – All rights reserved
iii

Índice

Prólogo

Introducción

1. Ámbito de aplicación

2. Términos y definiciones

3. Requisitos generales
3.1 Transparencia
3.2 Validez
3.3Fiabilidad
3.4 Suficiencia
3.5 Objetividad
3.6 Parámetros financieros, de comportamiento y legales

4. Requisitos específicos.
4.1 Declaración de propósito
4.2 Concepto de valor
4.3 Identificación de la marca

5 Enfoques de valoración y métodos
5.1 Consideraciones generales
5.2 Enfoque de ingreso
5.2.1 Descripción del enfoque de ingreso
5.2.2 Determinación del flujo de efectivo
5.2.3Determinación de las variables financieras
5.3 Enfoque de mercado
5.3.1 Descripción del enfoque de mercado
5.3.2 Consideraciones para la aplicación del enfoque de mercado
5.4 Enfoque de costo
5.4.1 Descripción del enfoque de costos
5.4.2 Consideraciones para la aplicación del enfoque de costos

6 Entradas de valoración necesarios
6.1 Datos del mercado
6.2 Aspectos de comportamiento...