Classification of Intangibles

HEC Accounting & Management Control Working Paper No. 708/2000

39 Pages Posted: 21 Mar 2001

See all articles by Anne Jeny

Anne Jeny

HEC School of Management

Hervé Stolowy

HEC Paris - Accounting and Management Control Department

Date Written: March 12, 1999

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; Intangible assets; IASC

JEL Classification: M41, M44

Suggested Citation

Jeny, Anne and Stolowy, Hervé, Classification of Intangibles (March 12, 1999). HEC Accounting & Management Control Working Paper No. 708/2000, Available at SSRN: https://ssrn.com/abstract=263291 or http://dx.doi.org/10.2139/ssrn.263291

Anne Jeny

HEC School of Management ( email )

1, rue de la Liberation
Department of Accounting and Management Control
78351 Jouy-en-Josas Cedex
FRANCE

Hervé Stolowy (Contact Author)

HEC Paris - Accounting and Management Control Department ( email )

Jouy-en-Josas Cedex
France
+33 1 39 67 94 42 (Phone)
+33 1 39 67 70 86 (Fax)

HOME PAGE: http://www.hec.fr/stolowy

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