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Valuation of Brand Names

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(Querist)
24 March 2010 Please tell me how the brand names of multinational companies such as Nokia, Sony, Dell etc. is done in the books of accounts???
What is the treatment for it under AS 26 Valuation of Intangible assets???
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AKASH

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AKASH (Querist)
24 March 2010 please answer me
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Maninder Jain

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Maninder Jain (Expert)
26 March 2010 Dear Akash

Usually what happens in MNC is Foreign MNC opens a private or public limited company in India.

The foreign MNC usually supplies the goods/technology to Indian Company, for which payment is done by Indian couterpart.
Morever foreign company can also recieve royalty for sales in India.
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