What are the intangible assets of listed companies?
Intangible assets refer to assets without entities. Intangible assets usually include patents, non-patented technologies, trademarks, copyrights, franchise rights, land use rights and other assets that can bring intangible value to listed companies, such as patent income of technology-based companies, trademarks of consumer goods companies recognized by the market, land use rights of real estate companies and so on.
Accounting intangible assets are relatively narrow, and patent rights and trademark rights are generally regarded as intangible assets. Companies with relatively high intangible assets are generally light assets enterprises. Light asset enterprises refer to enterprises that only focus on core business (such as research and development) and outsource non-core business (such as production and logistics).