Classification of Intangibles

Hervé Stolowy (), Guy Ahonen, Per Nikolaj Bukh, Leandro Cañibano, Bino Catasus, Gunilla Eklöv, John Flower, Manuel Garcia-Ayuso Covarsi, Jan-Erik Gröjer, Anne Jenny, Ulf Johanson, Heine Thorsgaard-Larsen, Maria Martensson, Jan Mouritsen, Paloma Sanchez and Hanno Roberts

No 712, HEC Research Papers Series from HEC Paris

Abstract: This book is an attempt to construct a classification (or division) of intangibles, consisting of a diversity of approaches that deals with this concept. It includes eleven papers which have been divided into three sections based on their approach and what we can learn from them: (1) regulation of intangibles for financial reporting, (2) the state of the art in literature and business practice, and (3) different approaches in classifying intangibles.

Keywords: intangibles; financial reporting; classification (search for similar items in EconPapers)
JEL-codes: M10 M41 (search for similar items in EconPapers)
Pages: 278 pages
Date: 2000-10-01
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Citations: View citations in EconPapers (5)

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Working Paper: Classification of Intangibles (2000)
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Persistent link: https://EconPapers.repec.org/RePEc:ebg:heccah:0712

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