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The aim of our comparison was to see how accounting

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Unformatted text preview: nal and national accounting standards. The aim of our comparison was to see how accounting standards approach intangibles in terms of definition and treatment. This study highlights the different types of classification they apply to intangibles. This research is particularly relevant at this time, the IASC having just published IAS 38, a new standard concerning intangible assets. There are many reasons why an international comparison regarding treatments of intangibles is of interest: - First, it presents a panorama of approaches that is both up to date and wider in its range of countries than the European Union alone. It shows the diversity of approaches, and their links, if any, with national cultures. It raises the question of international standard harmonization on intangibles. The first part of this paper presents the objectives of our research. The second part then describes the scope of the survey, the sample and the methodology used. Finally, we present the results of our research, successively in terms of definition of intangible assets, recognition criteria and the ways of treating...
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