Unformatted text preview: a conceptual framework:
Table 3 - Definitions of Intangibles and Conceptual Frameworks
x By opposition Real definition x
In development Mueller’
1 Of the 16 entities included in this sample, all those with a conceptual framework or currently
developing such a framework have attempted to provide a definition of intangible assets, in
some cases before supplying a list. Germany is the only country, with a definition, here
neither to have nor be developing a conceptual framework; it is true it only has a definition of
intangibles by opposition.
Within the above 16 entities, taken from the 23-strong initial sample, the other countries
without a conceptual framework for intangible assets (Belgium, Denmark, Finland, Italy,
Spain, Sweden, Japan, Norway et Switzerland) do not have a conceptual approach to them
either, but simply a list-type approach of what constitutes an intangible.
It can therefore be inferred that there is a link...
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