Classification of Intangibles
AbstractThis 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 InfoPaper provided by HEC Paris in its series Les Cahiers de Recherche with number 712.
Length: 278 pages
Date of creation: 01 Oct 2000
Date of revision:
intangibles; financial reporting; classification;
Find related papers by JEL classification:
- M10 - Business Administration and Business Economics; Marketing; Accounting - - Business Administration - - - General
- M41 - Business Administration and Business Economics; Marketing; Accounting - - Accounting - - - Accounting
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- 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.
- 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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