I. Evaluation and appreciation of foreign investment in non-monetary assets
1. If the premium is received, the initial investment cost is the book value of the exchanged assets plus the income to be recognized and the relevant taxes to be paid minus the premium;
2. If the premium is paid, it shall be compiled according to the book value of the exchanged assets, plus the premium paid and the relevant taxes and fees payable, as learning materials for initial investment cost accounting.
Second, asset evaluation, asset appreciation and capital verification.
According to the regulations of the State Council, enterprises verify assets or employ social intermediary agencies to evaluate assets. In accounting, on the one hand, it will increase the value of the assessed assets, on the other hand, it will increase the capital reserve of the enterprise, that is to say, the value-added part of the assessment will not be recognized as the income of the enterprise in accounting. According to the requirements of cost accounting, enterprises can accrue depreciation and amortization expenses for the value-added part of the assessment.
Three, the asset appreciation occurred in the enterprise restructuring
According to the provisions of the enterprise accounting system, the book value of assets plus relevant taxes and fees payable is generally used as the value of the consolidated and separated accounts for the merger, merger and division of enterprises; The merged and divided assets shall be accounted for on the basis of fair value.
Fourth, tax treatment.
According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Some Income Tax Issues Concerning Enterprise Equity Investment Business (Guo Shui Fa [2000] 1 18No.) and other relevant regulations, enterprises investing in foreign countries with some non-monetary assets in their business activities, including corporate shareholders of a joint-stock company buying shares from a joint-stock company with some non-monetary assets in their business activities, should be divided into non-monetary assets and non-monetary assets with income from investing in two economic businesses.
What is intangible assets?
Intangible assets refer to identifiable non-monetary assets owned or controlled by enterprises without physical form, mainly including patent rights, non-patented technologies, trademark rights, copyrights, franchises, etc.
Meet one of the following conditions, is considered to be identifiable:
Can be separated or separated from the enterprise and used for sale, transfer, license, lease or exchange alone or together with related contracts, assets or liabilities.
Derived from contractual rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.
The existence of goodwill is inseparable from the enterprise itself, and it is not an identifiable intangible asset.
Intangible assets mainly include patents, non-patented technologies, trademarks, copyrights, land use rights and concessions.
Intangible assets can only be recognized when the following conditions are met:
The economic benefits related to the intangible assets are likely to flow into the enterprise;
The cost of this intangible asset can be measured reliably.
Self-created goodwill and internally generated brands and newspaper names. Not recognized as intangible assets, because its cost cannot be measured reliably.
How to calculate the new intangible assets of enterprises?