Brand Finance Banking 500 is a report that analyzes the top financial service brands in the world. The report provides an overview of the global financial services industry in 2007 and ranks the top 500 banking brands based on their financial value. The report also includes commentary on the top 20 banking brands, a breakdown of the top five banks by segment, and an examination of the role of "brand" in consumer and business banking. The report also discusses the accounting and tax implications of banks' brand values, including the impact of IFRS3 on banking businesses and key requirements of IFRS 3 with implications for brand and other intangible asset valuation. The report is published annually and incorporates data from the world's thirty-two largest stock markets.