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Classification of Intangibles

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.
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https://hal-hec.archives-ouvertes.fr/hal-00597261
Contributor : Antoine Haldemann <>
Submitted on : Tuesday, May 31, 2011 - 2:32:13 PM
Last modification on : Thursday, January 11, 2018 - 6:19:32 AM

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  • HAL Id : hal-00597261, version 1

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Hervé Stolowy, Guy Ahonen, Per Nikolaj Bukh, Leandro Canibano, Bino Catasus, et al.. Classification of Intangibles. 2000. ⟨hal-00597261⟩

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