Apple and AT&T jostle for top spot as rankings gulf prompts call for new valuation accounting
A new report has revealed that, while Apple ranks as the leading company in terms of intangible value - including brands and trademarks - it drops out of the top 100 entirely when only disclosed intangible value is assessed, with AT&T taking the number one spot. This disparity has led to calls for a “reporting revolution”, in which companies would be required to disclose their opinion of the fair value of key intangible assets. Should this become a reality, it could have a significant impact on trademark practice.
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