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• W1968165162 abstract "Abstract The present paper is concerned with classification of ‘intangibles’ and what classification theory can teach us about a ‘good classification’. The present study led to three conclusions about the classification of intangibles. One is that the value of classification lies in its function as a heuristic device, i.e. as a help construction. Accounting becomes the art of background design. Another conclusion is that if we choose to account for intangibles it does not need to change the transaction base of financial accounting. Rather, it is an issue how to classify and label a universe of transactions. Finally, the dichotomy tangible–intangible should not be acknowledged as a supposition. Depending on perspective, purpose and type of financial accounting model, other concepts may do a better job in classifying the accounting world." @default.
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• W1968165162 date "2001-10-01" @default.
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• W1968165162 title "Intangibles and accounting classifications" @default.
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• W1968165162 doi "https://doi.org/10.1016/s0361-3682(01)00023-x" @default.
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