Classification of Intangibles
HEC Accounting & Management Control Working Paper No. 708/2000
39 Pages Posted: 21 Mar 2001
Date Written: March 12, 1999
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: Suggested Citation