Unformatted text preview: re different treatments or recognition criteria, according to the type of
intangible encountered, are no longer necessary. This obviously goes against the desire to
divide intangibles into categories with different accounting treatment applicable.
We have observed from this study that countries which have made real efforts towards
definition are in fact contributing to homogeneization of intangibles, as they move away from
inventory-type classifications for intangibles. This type of classification, in our opinion, is
only useful up to a certain point in terms of understanding and treatment of intangibles. As
Hoarau and Ternisien show (1997), a new approach to intangibles is needed, and it will have
to move away from the inventory-type approach, because lists of intangibles have their limits
and cannot reflect the synergy between intangibles. Hoarau and Ternisien use a stategic-type
approach, leading them to identify the following:
• intangibles purchased or internally generated by the enterprise, which cou...
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