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Reports Year : 2000

Classification of Intangibles

Guy Ahonen
  • Function : Author
Per Nikolaj Bukh
  • Function : Author
Leandro Canibano
  • Function : Author
Bino Catasus
  • Function : Author
Gunilla Eklöv
  • Function : Author
John Flower
  • Function : Author
Manuel Garcia-Ayuso Covarsi
  • Function : Author
Jan-Erik Gröjer
  • Function : Author
Anne Jenny
  • Function : Author
Ulf Johanson
  • Function : Author
Heine Thorsgaard-Larsen
  • Function : Author
Maria Martensson
  • Function : Author
Jan Mouritsen
Paloma Sanchez
  • Function : Author
Hanno Roberts
  • Function : Author


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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Dates and versions

hal-00597261 , version 1 (31-05-2011)


  • HAL Id : hal-00597261 , version 1


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


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