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Classification of Intangibles


Author Info

  • STOLOWY, Herve
  • AHONEN, Guy
  • CAÑIBANO, Leandro
  • CATASUS, Bino
  • EKLÖV, Gunilla
  • FLOWER, John
  • GRÖJER, Jan-Erik
  • JENNY, Anne
  • SANCHEZ, Paloma
  • ROBERTS, Hanno


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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Bibliographic Info

Paper provided by HEC Paris in its series Les Cahiers de Recherche with number 712.

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Length: 278 pages
Date of creation: 01 Oct 2000
Date of revision:
Handle: RePEc:ebg:heccah:0712

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Postal: HEC Paris, 78351 Jouy-en-Josas cedex, France
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Related research

Keywords: intangibles; financial reporting; classification;

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Cited by:
  1. Hussi, Tomi, 2003. "Reconfiguring Knowledge Management. Combining Intellectual Capital, Intangible Assets and Knowledge Creation," Discussion Papers, The Research Institute of the Finnish Economy 849, The Research Institute of the Finnish Economy.
  2. Hermans, Raine, 2004. "Finance of Small Bio-pharmaceutical Industry in Finland - Descriptive Analysis," Discussion Papers, The Research Institute of the Finnish Economy 888, The Research Institute of the Finnish Economy.


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