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1. The definition and characteristics of intangible assets

Intangible assets refer to those assets that have no physical form, but have value and can bring economic benefits to the enterprise. These assets are often represented by certain rights, technologies or knowledge, such as patent rights, trademark rights, copyrights, trade secrets, etc. Intangible assets are immaterial, identifiable, and non-monetary. Although they do not occupy physical space, they are of great significance to the development of enterprises.

2. The legal attributes and value of trademarks

1. Trademarks are important signs for enterprises in market competition. They have the function of identifying the source of goods or services and distinguishing competitors. According to the provisions of the Trademark Law, trademark registrants enjoy the exclusive right to use trademarks and are protected by law. As a kind of intellectual property, the value of trademark is mainly reflected in the following aspects:

2. Enhance brand awareness: Trademark is an important part of corporate image. Through trademark registration and use, brand awareness can be enhanced. Enhance consumers’ trust in businesses.

3. Maintain the order of market competition: As an exclusive right, trademark rights can prevent others from using the same or similar trademarks without authorization, thereby maintaining the order of market competition and protecting the rights and interests of consumers.

4. Create economic value: As an important asset of an enterprise, trademarks can realize economic value through transfer, licensing, etc. In the evaluation of trademark value, factors such as the trademark's popularity, reputation, market share, etc. will be taken into consideration.

3. The reflection of trademark as an intangible asset

1. As an intangible asset, trademark is mainly reflected in the following aspects:

2. Non-property of trademark rights Materiality: Trademark right is an intangible right. It does not have a physical form like a real asset, but it does have value and can bring economic benefits to the enterprise.

3. The recognizability of trademarks: Trademarks have unique identification and can clearly distinguish the sources of different goods or services. This recognizability is an important feature of trademarks as intangible assets.

4. The non-monetary nature of trademarks: Trademarks themselves do not have a monetary form, but their value can be quantified through market evaluation, transfer price, etc.

In summary:

Trademark, as a kind of intellectual property with legal attributes, belongs to the category of intangible assets. Although it does not have a physical form, it has unique value and can bring economic benefits to the enterprise. Therefore, enterprises should pay attention to the registration, protection and management of trademarks during their business operations, and give full play to the role of trademarks as intangible assets.

Legal basis:

"Trademark Law of the People's Republic of China"

Article 3 stipulates:

"Trademark Law" Trademarks approved for registration by the Bureau are registered trademarks, including commodity trademarks, service marks, collective trademarks, and certification marks; the trademark registrant enjoys the exclusive right to use the trademark and is protected by law. "

"The People's Republic of China and the People's Republic of China. "Accounting Standards for Business Enterprises"

Article 6 stipulates:

"Enterprises shall recognize and measure the intangible assets they own. Intangible assets include patent rights, trademark rights, copyrights, land use rights, non-patented technologies, etc.”