2 classification aids understanding of the

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Unformatted text preview: ions (see below for a list of the sample). 2 Classification aids understanding of the difficulties related to intangible items, and is also of educational value, in keeping with the approach described above (§ 1.1). It can make it easier to comprehend the differences between countries, and see how this affects the harmonization objective. The IASC’ recent publication of standard IAS 38 “Intangible Assets” (IASC, s 1998) places us firmly in a context of accounting harmonization, and our study has the merit of containing a timely international comparison of accounting standards concerning other intangible assets, R & D costs and goodwill, against this background. Our aim is not to contribute to the development of a new table of accounting system types. According to Nobes and Parker (1998), that would soon lead to as many categories as countries, and the only advantage of such classification is that it does show how each country has some noteworthy national specificity. Similarly, Walton, Haller and Raffournier (1998), believe...
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