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HOW ACCOUNTING STANDARDS APPROACH AND CLASSIFY INTANGIBLES – AN INTERNATIONAL SURVEY Hervé Stolowy (professor) & Anne Jeny (research assistant) HEC School of Management (Groupe HEC) Department of Accounting and Management Control 1, rue de la Libération 78351 - Jouy en Josas Cedex France Tel: +33 1 39 67 94 42 Fax : +33 1 39 67 70 86 E-mail: [email protected] For Presentation at the 22 nd Annual Congress of the EUROPEAN ACCOUNTING ASSOCIATION Bordeaux, France, May 5-7, 1999 Third draft, March 12, 1999 – Please do not quote – Comments welcome ACKNOWLEDGMENTS – The present paper has been written thanks to financial support from the HEC School of Management (Paris) and the European Commission (TSER project “MERITUM” - MEasuRing Intangibles To Understand and improve innovation Management). The authors wish to express their gratitude to these institutions and to the members of the MERITUM research project, as well as Ernst & Young Audit, Paris, who provided useful information on accounting regulations 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.
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