If an asset meets one of the following conditions, it meets the identifiability standard in the definition of intangible assets:
1, which can be separated or split from the enterprise and can be used for sale, transfer, license, lease or exchange alone or together with related contracts, assets or liabilities.
2, from the contract rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.
Intangible assets mainly include patent right, non-patented technology, trademark right, copyright, land use right, franchise and so on.
The existence of goodwill is inseparable from the enterprise itself, which is unrecognizable and does not belong to the intangible assets referred to in this chapter.
Question 2: What are intangible assets? They refer to identifiable non-commodity assets that have no physical form and are owned or controlled by enterprises.
If an asset meets one of the following conditions, it meets the identifiability standard in the definition of intangible assets:
1, which can be separated or split from the enterprise and can be used for sale, transfer, license, lease or exchange alone or together with related contracts, assets or liabilities.
2, from the contract rights or other legal rights, regardless of whether these rights can be transferred or separated from the enterprise or other rights and obligations.
Intangible assets mainly include patent right, non-patented technology, trademark right, copyright, land use right, franchise and so on.
Goodwill is not intangible assets.
Question 3: The following items that do not belong to the intangible assets account are B. Expenditure on improvement of fixed assets.
C. start-up expenses
cash
Question 4: What are the intangible assets? There are many kinds of intangible assets that can be classified according to different standards.
1. According to the channels through which an enterprise obtains intangible assets, it can be divided into self-created (or self-owned) intangible assets and outsourced intangible assets. The former is developed and created by enterprises themselves and formed due to objective reasons, such as self-created patents, non-patented technologies, trademark rights and goodwill. The latter is that enterprises buy from other units at a certain cost, such as outsourcing patent rights and trademark rights.
2. According to whether there is legal protection or not, it can be divided into legal intangible assets and profitable intangible assets. Patent rights and trademark rights are protected by relevant national laws and are called legal intangible assets; Intangible assets without legal protection, such as non-patented technology, are called profitable intangible assets.
3. According to whether it can exist independently, it can be divided into tangible intangible assets and intangible assets. All intangible assets with special names that can be acquired, transferred or sold separately are called identifiable intangible assets, such as patent rights and trademark rights; Intangible assets that can't be specifically identified, can't be obtained separately, and leave the enterprise are called intangible assets that can't be accurately referred to, such as goodwill.
In addition, the classification of intangible assets abroad can be divided into right intangible assets (such as lease right), relational intangible assets (such as customer relationship and customer list), combined intangible assets (such as goodwill) and intellectual property rights (including patent right, trademark right and copyright). In a broad sense, intangible assets are divided into promoting/selling intangible assets, manufacturing intangible assets and financial intangible assets.
It should be admitted that there are still differences in our understanding of intangible assets at present, and the scope and content of intangible assets need to be further discussed. Generally, intangible assets that are assessed include patents, non-patented technologies, production licenses, franchise rights, lease rights, land use rights, mineral resources exploration and mining rights, trademark rights, copyrights, computer software, etc.
Question 5: Why are options not intangible assets? Intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises. Intangible assets can be divided into broad sense and narrow sense. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights and so on. Because they have no material entity, they show some legal rights or technologies. So it counts in a broad sense.
But intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets. There are corresponding physical rights, and shares, creditor's rights and options are usually not intangible assets.
Intangible assets must have the following three characteristics: 1 no physical form; ② It is recognizable; 3 It belongs to non-monetary long-term assets, that is, non-monetary assets, which can bring economic benefits to enterprises in multiple accounting periods, usually with a service life of more than one year, and its value will be gradually amortized in each income period; Generally speaking, the exercise period of options varies from one to three months, six months and nine months, which does not meet the third characteristic.
Question 6: Why are the brands generated within the enterprise not intangible assets? Intangible assets can only be recognized when they meet the following conditions:
1. The economic benefits related to this intangible asset are likely to flow into the enterprise;
2. The cost of the intangible asset can be measured reliably.
Self-created goodwill of enterprises and internally generated brands, registrations, etc. Should not be recognized as intangible assets.
Brands produced within an enterprise are not intangible assets, because the cost of intangible assets cannot be measured reliably.
Question 7: What are intangible assets? Intangible assets include social intangible assets and natural intangible assets.
Intangible assets usually include patents, non-patented technologies, trademarks, copyrights, concessions and land use rights. Natural intangible assets include natural resources such as natural gas without physical form.
(1) patent right: refers to the exclusive right granted by the national patent authority to the applicant for a patent for invention and creation within the statutory time limit, including the patent right for invention, the patent right for utility model and the patent right for design.
(2) Non-patented technology: also known as proprietary technology, refers to various technologies and proprietary technologies that are not known to the outside world, should be adopted in production and business activities, and can bring economic benefits without legal protection.
(3) Trademark right: refers to the right to use a specific name or design exclusively on a specific commodity or product.
(4) Copyright: Some special rights enjoyed by producers in accordance with the law for the literary, scientific and artistic works they create.
(5) Franchising: also known as franchising and franchise, refers to the right of an enterprise to operate or sell a specific commodity in a certain area or the right of an enterprise to accept another enterprise's use of its trademark, trade name, technical secret, etc.
(6) Land use right: refers to the right that the state allows enterprises to develop, utilize and operate state-owned land within a certain period of time. (7) Business secrets
(8) Goodwill
Question 8: Doesn't goodwill belong to intangible assets? What kind of assets is goodwill? Thank you. You don't belong.
According to Accounting Standards for Business Enterprises No.6-Intangible Assets, intangible assets refer to identifiable non-monetary assets that have no physical form and are owned or controlled by enterprises.
It can be seen that because goodwill belongs to unconfirmed assets, it is not intangible assets and can only be counted as "intangible items".
However, goodwill still meets the conditions for asset recognition, and should be recognized as an asset of the enterprise and listed separately in the balance sheet.
In addition, the goodwill formed in business combination is not applicable to Accounting Standards for Business Enterprises No.6-Intangible Assets, but to Accounting Standards for Business Enterprises No.8-Impairment of Assets and Accounting Standards for Business Enterprises No.20-Business Combination.
Question 9: What are intangible assets? What are the categories of intangible assets? What are the intangible assets in 5 points?
There are many kinds of intangible assets that can be classified according to different standards. 1. According to the channels through which an enterprise obtains intangible assets, it can be divided into self-created (or self-owned) intangible assets and outsourced intangible assets. The former is developed and created by enterprises themselves and formed due to objective reasons, such as self-created patents, non-patented technologies, trademark rights and goodwill. The latter is that enterprises buy from other units at a certain cost, such as outsourcing patent rights and trademark rights.
2. According to whether there is legal protection or not, it can be divided into legal intangible assets and profitable intangible assets. Patent rights and trademark rights are protected by relevant national laws and are called legal intangible assets; Intangible assets without legal protection, such as non-patented technology, are called profitable intangible assets.
3. According to whether it can exist independently, it can be divided into tangible intangible assets and intangible assets. All intangible assets with special names that can be acquired, transferred or sold separately are called identifiable intangible assets, such as patent rights and trademark rights; Intangible assets that can't be specifically identified, can't be obtained separately, and leave the enterprise are called intangible assets that can't be accurately referred to, such as goodwill.
In addition, the classification of intangible assets abroad can be divided into right intangible assets (such as lease right), relational intangible assets (such as customer relationship and customer list), combined intangible assets (such as goodwill) and intellectual property rights (including patent right, trademark right and copyright). In a broad sense, intangible assets are divided into promoting/selling intangible assets, manufacturing intangible assets and financial intangible assets.
It should be admitted that there are still differences in our understanding of intangible assets at present, and the scope and content of intangible assets need to be further discussed. Generally, intangible assets that are assessed include patents, non-patented technologies, production licenses, franchise rights, lease rights, land use rights, mineral resources exploration and mining rights, trademark rights, copyrights, computer software, etc.
Evaluation method of intangible assets
The evaluation method of intangible assets is directly related to the evaluation results. In the practice of intangible assets evaluation in China, it is often impossible to use scientific methods, which leads to great errors. It is necessary to deeply study the evaluation methods of various intangible assets, learn from foreign advanced experience and innovate in combination with the specific practice of evaluation in China. At present, the measurement methods of intangible assets mainly include market price method, income method and cost method.
1, market value method. This law determines the value of intangible assets according to market transactions and applies to patents, trademarks and copyrights. The license fee for the above intangible assets is generally calculated according to a certain proportion of income according to the agreement reached by both parties to the transaction. The main problem of this law is that it is difficult to determine the transaction price because most intangible assets have no market price and some intangible assets are unique. Secondly, intangible assets are generally traded together with other assets, and it is difficult to separate their values separately.
2. Income method. This method is based on the economic benefits of intangible assets or the present value of future cash flows to calculate the value of intangible assets. Such as goodwill, franchise, etc. The key of this method is how to determine the appropriate discount rate or capitalization rate. Another problem with this method is that it is difficult to distinguish the economic benefits of intangible assets. In addition, when a technology is still in the early stage of development, its intangible assets may not have economic benefits, so this method cannot be used for calculation.
3. Cost method. This method is to calculate the cost of replacing or rebuilding a certain type of intangible assets. It is suitable for the value calculation of replaceable intangible assets, and can also estimate the economic benefits brought by the reduction of production cost, raw material consumption or price, waste reduction and more effective use of equipment, so as to evaluate the value of this part of intangible assets. However, due to the influence of factors such as whether intangible assets can obtain or develop alternative technologies and product life cycle, it is difficult to determine the economic benefits of intangible assets, which limits the application of this method.
Question 10: What is intangible assets? What exactly does it include? According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36), the sale of intangible assets refers to the business activities of transferring the ownership or use right of intangible assets. Intangible assets refer to assets that have no physical form but can bring economic benefits, including intangible assets such as technology, trademarks, copyrights, goodwill, natural resource use rights and other rights and interests. Technology, including patented technology and non-patented technology. The right to use natural resources, including land use rights, sea area use rights, exploration rights, mining rights, water intake rights and other natural resources use rights. Other rights and interests intangible assets, including infrastructure asset management rights, public enterprise franchise rights, quotas, management rights (including franchise rights and chain management rights), distribution rights, agency rights, membership rights, seat rights, virtual props for online games, domain names, portrait rights, naming rights, transfer fees, etc.