%0 Report %T Classification of Intangibles %+ Groupement de Recherche et d'Etudes en Gestion à HEC (GREGH) %A Stolowy, Hervé %A Ahonen, Guy %A Nikolaj Bukh, Per %A Canibano, Leandro %A Catasus, Bino %A Eklöv, Gunilla %A Flower, John %A Garcia-Ayuso Covarsi, Manuel %A Gröjer, Jan-Erik %A Jenny, Anne %A Johanson, Ulf %A Thorsgaard-Larsen, Heine %A Martensson, Maria %A Mouritsen, Jan %A Sanchez, Paloma %A Roberts, Hanno %Z Cahier de Recherche du Groupe HEC Paris, n° 712 %8 2000 %D 2000 %K intangibles %K financial reporting %K classification %Z Humanities and Social Sciences/Business administration/domain_shs.gestion.comptaReports %X 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. %G English %L hal-00597261 %U https://hec.hal.science/hal-00597261 %~ SHS %~ HEC %~ CNRS %~ LARA