Our meritum colleagues made very interesting comments

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Unformatted text preview: in the countries surveyed. Our MERITUM colleagues made very interesting comments on an earlier version of this paper and contributed to its improvement. Finally, we thank Ann Gallon who helped us prepare the English language version of the paper. Responsibility for the ideas expressed, or for any errors, particularly regarding other countries’ accounting regulations, remains entirely with the authors. ABSTRACT The topic of intangibles has been controversial and a source of debate for many years. Various definitions and classifications of intangibles have been suggested over the last few years in order to provide a better understanding of the concept, achieve reliable measurement of intangible investments and promote understanding and communication between researchers, management, users of financial information and policy makers. Given this background, with the recent publication of the new International Accounting Standard No. 38 “Intangible Assets”, the objective of this paper is to examine how national and international accounting standards approach intangibles, both in...
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