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Date
2000
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- ISIDORE Id: 10670/1.ddabff...
- hal: hal-00597261
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intangibles financial reporting classificationSujets proches
Intangible assets Incorporeal property Intangible property--Law and legislation IntangiblesCiter ce document
Hervé Stolowy et al., « Classification of Intangibles », HALSHS : archive ouverte en Sciences de l’Homme et de la Société, ID : 10670/1.ddabff...
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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.
