Revaluation gain relating to brand

In general, gains on revaluations during the year are recognised in OCI .... the accumulated surplus (balance) is a component of equity in the SoCiE. It's not possible to recognise a gain on a brand because intangible assets can only be revalued when there is an active market in which to determine fair value (IAS 38). "Unique" intangible assets can NEVER be revalued.

What if the brand was purchased from other company?? Also the brand purchased will be having definite useful life or indefinite useful life?

I am talking about a purchased brand - if it wasn't purchased it couldn't be recognised as an asset in the first place. It is assumed knowledge of FA/FR that the only internally generated asset that can be recognised in SoFP is development expenditure that meets the criteria for asset recognition. I think if I bought the brand Coca-Cola - for example - I would say its useful life was indefinite - but most brand names would probably be assigned a definite useful life.