The new standards clarify what can't be included in intangible assets (goodwill created by enterprises and internally generated brands and newspaper names should not be recognized as intangible assets), while patents are not included.
Intangible assets include social intangible assets and natural intangible assets, and social intangible assets usually include patent rights, non-patented technologies, trademark rights, copyrights, concessions, land use rights, etc. Natural intangible assets include natural resources such as natural gas without physical form.
Generally, patents, non-patents, trademarks and copyrights are summarized as "intellectual property rights".