Gumb, Bernard; Fustec, Alan - In: FINANCIAL REPORTING 2013/3-4 (2013) 3-4, pp. 53-73
The present paper aims to trace the recent tendencies, in France, around the concept of "actifs immatériels", including both intangible assets and intellectual capital. In its first part we develop semantic and contextual specificities which might explain the late engagement on such topics by...