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No 712:
Classification of Intangibles

Herve 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

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; (follow links to similar papers)

JEL-Codes: M10; M41; (follow links to similar papers)

278 pages, October 1, 2000

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