Classification of Intangibles

Hervé Stolowy (), Guy Ahonen, Per Nikolaj Bukh, Leandro Canibano, 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

Working Papers from HAL

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)
Date: 2000
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Published in 2000

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