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Tekijä: | Gröjer, J.-E. |
Otsikko: | Intangibles and accounting classifications: in search of a classification strategy |
Lehti: | Accounting, Organizations and Society
2001 : OCT-NOV, VOL. 26:7-8, p. 695-713 |
Asiasana: | FINANCIAL ACCOUNTING INTANGIBLE ASSETS ACCOUNTING THEORY ACCOUNTING HISTORY |
Kieli: | eng |
Tiivistelmä: | Classification of 'intangibles', classification theory and 'good classification' are concerned. Three conclusions about the classifacion of intangibles are led. |
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