Valuation of enterprises brand assets based on risk cash flow

摘要

Brand valuation has attracted the interest of accounting academicians and practitioners, several valuation methods come into existence, however, after a careful review they prove to be lack of objectivity. We put forward the risk analysis of cash flow method, after an empirical study of the real estate enterprises, it proves to be effective, and moreover, it can meet the demands of objectivity of data processing and direct financial interpretation.