The substantive tests of intangible assets include: 1. Review whether the formation of intangible assets is correct. 2. Review whether the transfer of intangible assets is correct. 3. Review whether the external investment of intangible assets is correct. 4. Review whether the amortization of intangible assets is correct. Among them, review whether the formation of intangible assets is correct: The review of the authenticity of the formation of intangible assets mainly focuses on the original vouchers and supporting documents related to the intangible assets. Check whether the transfer of intangible assets is correct: There are two ways to transfer intangible assets: transfer of ownership and transfer of use rights.
Review whether the external investment of intangible assets is correct: When reviewing, you should pay attention to whether the pricing of intangible assets investment is reasonable, whether it is too high or too low, and whether the accounting treatment is correct; review the price of intangible assets Whether the amortization is correct: When reviewing the amortization of intangible assets, attention should be paid to whether the amortization period of the intangible assets is correct. Secondly, attention should be paid to whether the calculation of the amortization amount of intangible assets is correct. Finally, attention should be paid to whether the accounting treatment for amortization of intangible assets is correct.
Intangible assets refer to identifiable non-monetary assets without physical form owned or controlled by an enterprise. Intangible assets have three characteristics: 1. They do not have food form; 2. They are identifiable; 3. They are non-monetary long-term assets. Intangible assets mainly include patent rights, non-patented technologies, trademark rights, copyrights, land use rights and franchise rights, etc.
Identifiable understanding of intangible assets: they can be separated or divided from the enterprise, and can be sold, transferred, licensed, leased or exchanged alone or together with related contracts, assets or liabilities. Derived from contractual or other legal rights, whether or not these rights are transferable or separable from the enterprise or other rights and obligations. The new standard considers that meeting either of the two criteria meets the legibility standard.