The analysis of intangible assets can be carried out from the following aspects:
1. Analysis of the scale of intangible assets;
2. Analysis of the value of intangible assets;
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3. Analysis of the quality of intangible assets;
4. Analysis of accounting policies for intangible assets.
Intangible Assets
Intangible Assets refer to identifiable non-monetary assets that have no physical form. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but are expressed as certain legal rights or technologies. However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets.
Intangible assets include social intangible assets and natural intangible assets
Among them, social intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, franchises, land use rights, etc.; Natural intangible assets include natural resources such as natural gas that do not have physical physical forms.
(1) Patent rights: refers to the exclusive rights granted by the national patent authority to applicants for inventions and creations within the statutory period, including invention patents and utility model patents. and design patent rights.
(2) Non-patented technology: also known as proprietary technology, refers to technology that is not known to the outside world and should be used in production and business activities. It does not enjoy legal protection and can bring economic benefits. Various techniques and know-how.
(3) Trademark right: refers to the right to use a specific name or pattern exclusively on a specified type of goods or products.
(4) Copyright: refers to certain special rights that authors enjoy in accordance with the law for their literary, scientific and artistic works.
(5) Franchise: also known as operating franchise or exclusive right, refers to the right of an enterprise to operate or sell a specific product in a certain area or an enterprise to accept the use of its trademark or trade name by another enterprise , rights to technical secrets, etc.
(6) Land use rights: refers to the state allowing an enterprise to enjoy the right to develop, utilize and operate state-owned land within a certain period of time.
(7) Business secrets.
Intangible assets can be recognized only if they meet the following conditions at the same time:
1. The economic benefits related to the intangible assets are likely to flow into the enterprise.
As an item recognized as an intangible asset, it must meet the condition that the economic benefits of its production are likely to flow into the enterprise. Because the most basic characteristic of an asset is that the economic benefits generated are likely to flow into the enterprise, if the economic benefits generated by a certain project are not expected to flow into the enterprise, it cannot be recognized as an asset of the enterprise. In accounting practice, to determine whether the economic benefits created by intangible assets are likely to flow into the enterprise, it is necessary to make reasonable estimates of various economic factors that may exist within the expected service life of the intangible assets, and this should be supported by clear evidence.
2. The cost of the intangible asset can be measured reliably.