European Business Schools Librarian's Group
HEC Research Papers Series,
HEC Paris
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, et al (6 additional author(s)) 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
278 pages, October 1, 2000
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