What are the intangible assets of primary accounting?

primary accounting intangible assets include enterprise patent rights, non-patented technologies, trademark rights, copyrights, land use rights, etc. Intangible assets refer to identifiable non-monetary assets owned or controlled by enterprises without physical form.

intangible assets are divided into broad intangible assets and narrow intangible assets. The broad intangible assets include financial assets, long-term equity investment, patent rights and trademark rights. Intangible assets can be divided into social intangible assets and natural intangible assets, and natural intangible assets include natural resources such as natural gas without physical form. If an asset of an enterprise needs to be determined as intangible assets, it needs to meet the definition and confirmation conditions of intangible assets, that is, the economic benefits related to the intangible assets are likely to flow into the enterprise, and at the same time, the cost of the intangible assets can be measured reliably.