Classification of Intangibles

Hervé Stolowy (1) , Guy Ahonen , Per Nikolaj Bukh , Leandro Canibano , 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 , Hanno Roberts

1 GREGH - Groupement de Recherche et d'Etudes en Gestion à HEC

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.

Mots clés: intangibles; financial reporting; classification

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