Posted by & filed under Accounting Theory.

Description:  While the Patriots and the Rams draw the focus for the Super Bowl in Atlanta, take a moment to consider another big contest that has been playing out all week: Coke versus Pepsi. Pepsi is an official Super Bowl sponsor, so it should normally get all the attention inside the zone surrounding the Super Bowl venue. That’s what it pays the NFL all that money for. But because Coke is headquartered in Atlanta, the company already had a museum facility with plenty of Coke profile inside the NFL’s “exclusive” Pepsi territory. Pepsi seems to be taking it all in stride, posting a billboard with the message “Pepsi in Atlanta. How refreshing.”

Date:  January 30 , 2019



Discussion points: 1) Coke and Pepsi are powerful brands. Which do you prefer? How about your classmates?

2) What could you do to attempt to calculate the value of a brand like Pepsi or Coke?

3) Wiley’s Financial Accounting: Tools for Business Decision-Making talks about trademarks like Coke and Pepsi on pages 485-6. What condition must be present for a company to put a value on this intangible asset called a trademark?

Leave a Reply

Your email address will not be published. Required fields are marked *