European Business Schools Librarian's Group

Les Cahiers de Recherche,
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 , 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

JEL-codes: M10; M41

278 pages, October 1, 2000

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