1, purchased intangible assets
According to the accounting system, the purchased intangible assets should be accounted for according to the actual price paid. For example, if an enterprise outsources a patent, the cost is 6.5438+0.000 million yuan, and the related expenses are 20,000 yuan, then the cost of outsourcing the patent is recorded as 6.5438+0.02 million yuan.
2. Turn into intangible assets
According to the accounting system, the recorded value of intangible assets exchanged through non-monetary transactions shall be determined in accordance with the accounting treatment provisions of non-monetary transactions.
3. Investors invest in intangible assets
According to the accounting system, intangible assets invested by investors should be recorded as the value confirmed by investors; However, the intangible assets that an enterprise accepts from investors when issuing shares for the first time shall be accounted for according to the book value of the intangible assets with investors.
Intangible assets investment and intangible assets transfer. Regarding the determination of the investment value of intangible assets, Article 10 of the Accounting Standards for Business Enterprises-Intangible Assets stipulates: "Intangible assets invested by investors shall be accounted for according to the values confirmed by all investors; However, when an enterprise issues shares for the first time, it accepts intangible assets provided by investors.
The book value of intangible assets in the investor shall be regarded as the entry value. In this regulation, the value of intangible assets used for investment purposes is mainly determined by investors, and in some cases (initial stock issuance), it is determined by book value. This provision does not require that the value of intangible assets must be determined through evaluation.
Extended data:
Intangible assets can only be recognized when the following conditions are met:
1. The economic benefits related to this intangible asset are likely to flow into the enterprise;
As an intangible asset, a project must have the conditions that the economic benefits of its production are likely to flow into the enterprise. Because the most basic feature of assets is that the expected economic benefits generated are likely to flow into the enterprise, if the expected economic benefits generated by a project cannot flow into the enterprise, it cannot be recognized as the assets of the enterprise.
In accounting practice, to determine whether the economic benefits created by intangible assets may flow into enterprises, it is necessary to make reasonable estimates of various economic factors that may exist in the expected service life of intangible assets, and should be supported by clear evidence.
2. The cost of the intangible asset can be measured reliably.
Self-created goodwill of enterprises and internally generated brands, registrations, etc. It should not be recognized as intangible assets because its cost cannot be measured reliably.
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