I. Definition of intangible assets
Refers to the identifiable non-monetary assets owned or controlled by an enterprise without physical form. Monetary funds, receivables and held-to-maturity investments are all monetary assets, not intangible assets.
The existence of goodwill is inseparable from the enterprise itself, which is unrecognizable and does not belong to intangible assets. Goodwill is an illiquid asset similar to intangible assets.
Intangible assets mainly include patent right, non-patented technology, trademark right, copyright, franchise and so on.
Features:
1. owned or controlled by the enterprise, which can bring future economic benefits;
2. It has no physical form;
3. It is recognizable;
4. Belonging to non-monetary assets.
Second, the conditions for the recognition of intangible assets (that is, the conditions for the recognition of assets)
(1) The relevant economic benefits of this resource are likely to flow into the enterprise;
(2) The cost or value of resources can be measured reliably. For example, the cost or value of human resources in an enterprise cannot be reliably measured, which is one of the reasons why it cannot be recognized as an asset.
2. If the intangible assets must be carried forward, the R&D expenses of the enterprise will be greatly reduced, and what about the inflated profits? There is no way. You can't stop recognizing intangible assets just because you want to increase the period cost. Accounting should be done in accordance with accounting standards.
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