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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