@techreport{stolowy:hal-00597261, TITLE = {{Classification of Intangibles}}, AUTHOR = {Stolowy, Herv{\'e} and Ahonen, Guy and Nikolaj Bukh, Per and Canibano, Leandro and Catasus, Bino and Ekl{\"o}v, Gunilla and Flower, John and Garcia-Ayuso Covarsi, Manuel and Gr{\"o}jer, Jan-Erik and Jenny, Anne and Johanson, Ulf and Thorsgaard-Larsen, Heine and Martensson, Maria and Mouritsen, Jan and Sanchez, Paloma and Roberts, Hanno}, URL = {https://hec.hal.science/hal-00597261}, NOTE = {Cahier de Recherche du Groupe HEC Paris, n{\textdegree} 712}, YEAR = {2000}, KEYWORDS = {intangibles ; financial reporting ; classification}, HAL_ID = {hal-00597261}, HAL_VERSION = {v1}, }