Case Name :      Visa Inc.: Accounting for Marketing

Authors :           Neil Bendle

Source :             Ivey Publishing

Case ID :            W14258

Discipline :        Marketing

Case Length :    09 pages

Solution Sample availability : YES

Plagiarism : NO (100% Original work)

A job candidate at Visa Inc., the technology payments company, prepares herself for her interview by considering what she can uncover about the company’s marketing from the published accounts. She analyzes what the company spends money on and how revenue is generated. She considers how marketing is accounted for – specifically, how marketing assets, such as brands, are dealt with on the balance sheet. She considers the relationship between values in the accounts and the market value of the firm, and the problem of brand valuation is discussed. Finally, she tries to understand the impact of accounting treatment on common financial ratios.