Definition x x x x x x x x x3 conceptual framework in

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Unformatted text preview: a conceptual framework: Table 3 - Definitions of Intangibles and Conceptual Frameworks Tautological definition France Germany Netherlands UK USA IASC Australia x x By opposition Real definition x x x x x x x x x3 Conceptual Framework In development No In development In development Yes Yes In development Mueller’ s Model 2 2 1 1 1 N/A 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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