The Author: Anat Blodinger has studied at the London School of Economics and Political Science (Bsc. Economics MSc. Accounting and Finance) and obtained a doctor's degreee at the University of Frankfurt/Main, Germany.

• Contents: Comparison of current accounting regulation for intangible assets in Germany and Great Britain - Investigation of the presumed link between divergent environmental factors and international differences in accounting rules for intangible assets - Implications for the feasibility of an international harmonisation of accounting standards.

The Author: Anat Blodinger has studied at the London School of Economics and Political Science (Bsc. Economics MSc. Accounting and Finance) and obtained a doctor's degreee at the University of Frankfurt/Main, Germany.

• Contents: Comparison of current accounting regulation for intangible assets in Germany and Great Britain - Investigation of the presumed link between divergent environmental factors and international differences in accounting rules for intangible assets - Implications for the feasibility of an international harmonisation of accounting standards.

The Author: Anat Blodinger has studied at the London School of Economics and Political Science (Bsc. Economics MSc. Accounting and Finance) and obtained a doctor's degreee at the University of Frankfurt/Main, Germany.

• Contents: Comparison of current accounting regulation for intangible assets in Germany and Great Britain - Investigation of the presumed link between divergent environmental factors and international differences in accounting rules for intangible assets - Implications for the feasibility of an international harmonisation of accounting standards.