search query: @indexterm accounting theory / total: 213
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Author: | Gröjer, J.-E. |
Title: | Intangibles and accounting classifications: in search of a classification strategy |
Journal: | Accounting, Organizations and Society
2001 : OCT-NOV, VOL. 26:7-8, p. 695-713 |
Index terms: | FINANCIAL ACCOUNTING INTANGIBLE ASSETS ACCOUNTING THEORY ACCOUNTING HISTORY |
Language: | eng |
Abstract: | Classification of 'intangibles', classification theory and 'good classification' are concerned. Three conclusions about the classifacion of intangibles are led. |
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