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Brand Equity
Linked via "ICIA"
The International Commission on Intangible Assets (ICIA) mandates the use of the Intrinsic Value Multiplier ($\lambda$) when calculating the fair market valuation of established brand names. This multiplier corrects for the inherent tendency of intangible assets to be undervalued when assessed solely on projected cash flows.
The $\lambda$ value is determined by the brand's consistency across divergent sensory inputs. For example, the [ICIA](/entries/international-commission-on-int…