1, including patents, trademarks, copyrights, etc. In order to ensure the compliance and effectiveness of R&D process, Company A needs to follow some steps: setting up an R&D team; Establish a team with relevant skills and experience to research and develop intangible assets. Team members may include engineers, designers, market experts, etc.
2. Make R&D plan: determine the objectives, timetable and budget of R&D.. Ensure that the plan meets the company's strategic objectives and market demand. Conduct market research: understand the needs of potential customers and competitors, so as to provide valuable information for research and development.
3. Design and development: design, make prototypes and test products according to the R&D plan. In this process, it may be necessary to cooperate with external suppliers or partners. Apply for patents and copyrights: ensure the protection of new inventions and technologies during research and development. Apply for patents and copyrights to relevant departments in time to prevent others from infringing.
4. Internal evaluation and approval: After R&D is completed, internal evaluation is conducted to ensure that intangible assets meet the company's quality standards and requirements. If necessary, external experts can be invited to review. Commercialization and promotion: bring the successfully developed intangible assets to the market for sale and promotion. This may include formulating marketing strategies and establishing sales channels.
5. Monitoring and maintenance: continuously monitor the listed intangible assets to ensure their quality and performance. At the same time, improve and optimize according to market feedback. Regular audit and evaluation: conduct regular audit and evaluation on the R&D, production and sales processes of intangible assets to ensure their compliance and effectiveness.
Problems needing attention in accounting treatment of intangible assets
1. Confirmation of intangible assets: intangible assets can only be confirmed if certain conditions are met. Usually, intangible assets can only be recognized as independent assets if they meet the two conditions of identifiability and separability.
2. Initial measurement of intangible assets: The initial measurement of intangible assets is usually based on its cost. When acquiring intangible assets, it is necessary to record the purchase price, related taxes and fees. For the intangible assets researched and developed by ourselves, the cost includes the expenditure in the research stage and the expenditure in the development stage.
3. Subsequent measurement of intangible assets: Subsequent measurement of intangible assets includes amortization and impairment test. Amortization is usually based on the service life of intangible assets, and impairment test is based on whether there are signs of impairment.
4. Transfer of intangible assets: When transferring intangible assets, accounting treatment shall be carried out in accordance with relevant accounting standards. It is usually necessary to record the transfer income, transfer cost and related taxes and fees.
5. Scrapping of intangible assets: When intangible assets have lost their use value, they need to be scrapped. When scrapped, it is necessary to cancel the book value of intangible assets and adjust the current profit and loss accordingly.