Classification of Intangibles

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.

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Year of publication:	2000-10-01
Authors:	STOLOWY, Herve ; AHONEN, Guy ; NIKOLAJ BUKH, Per ; CAÑIBANO, Leandro ; CATASUS, Bino ; EKLÖV, Gunilla ; FLOWER, John ; GARCIA-AYUSO COVARSI, Manuel ; GRÖJER, Jan-Erik ; JENNY, Anne ; JOHANSON, Ulf ; THORSGAARD-LARSEN, Heine ; MARTENSSON, Maria ; MOURITSEN, Jan ; SANCHEZ, Paloma ; ROBERTS, Hanno
Institutions:	HEC Paris (École des Hautes Études Commerciales)
Subject:	intangibles \| financial reporting \| classification

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Series:	Les Cahiers de Recherche.
Type of publication:	Book / Working Paper
Notes:	The text is part of a series Les Cahiers de Recherche - Groupe HEC Number 712 278 pages
Classification:	M10 - Business Administration. General ; M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10005021603