Under Australian accounting standards, an internally built brand generally can’t just be written onto your balance sheet — the rules deliberately restrict recognising internally generated brands and goodwill. Acquired intangibles are different, and are recognised at cost. So “putting my brand on the balance sheet” is often really a valuation for a deal, a raise or a licence, not a bookkeeping entry.
What it depends on
Where judgement stays human: Whether an intangible can be recognised, and how to value it defensibly for the purpose at hand, is a technical judgement under the standards — not a number you can assume onto the books.
AASB 138 draws a hard line between intangibles you buy and ones you build. Buy a brand and it’s recognised at what you paid; build it yourself and most of the spend is expensed as you go, because the standard doesn’t let you capitalise an internally generated brand. That surprises a lot of founders who “know” their brand is worth a fortune.
That doesn’t make the value unreal — it just lives outside the statutory accounts until a transaction crystallises it. For a sale, capital raise, licensing deal or tax structuring, a defensible valuation is exactly the right tool; for the balance sheet, the standard usually says no.
Whether an intangible can be recognised, and how to value it defensibly for the purpose at hand, is a technical judgement under the standards — not a number you can assume onto the books.
Brand & IP · general information current as at 1 September 2026. This is general information only, not personal financial, tax or legal advice.