The contents of intangible assets mainly include patent rights, non-patented technologies, trademark rights, copyrights, land use rights, franchise rights, etc., as follows:

1. Patent rights are national patents The competent authority grants the applicant of a patent for invention and creation in accordance with the law the exclusive rights to his invention and creation within the statutory period;

2. Non-patented technology, also known as "proprietary technology", is a technology that is not known to outsiders. Known, used in production and business activities, do not enjoy legal protection, and can bring economic benefits to various technologies and know-how;

3. Trademark rights refer to a specific category of designated goods or know-how. The right to use specific names or patterns on products;

4. Copyright, also known as "copyright", is certain special rights that authors enjoy in accordance with the law for their literary, scientific and artistic works;

5. Land use rights refer to the state allowing an enterprise to enjoy the right to develop, utilize and operate state-owned land within a certain period of time;

6. Concession means that an enterprise operates or sells in a certain area The right to a specific product or the right of one enterprise to accept another enterprise's use of its trademark, trade name, technical secrets, etc.

It should be noted that intangible assets do not include goodwill. The existence of goodwill cannot be separated from the enterprise itself and is not identifiable.

Conditions for the recognition of intangible assets

1. The economic benefits related to the intangible assets are likely to flow into the enterprise: as an item recognized as an intangible asset, the economic benefits of its production must be probable the condition for flowing into the enterprise. Because the most basic characteristic of an asset is that the economic benefits generated are likely to flow into the enterprise, if the economic benefits generated by a certain project are not expected to flow into the enterprise, it cannot be recognized as an asset of the enterprise.

In accounting practice, to determine whether the economic benefits created by intangible assets are likely to flow into the enterprise, it is necessary to make reasonable estimates of various economic factors that may exist within the expected service life of the intangible assets, and should There is clear evidence to support it.

2. The cost of the intangible assets can be measured reliably: the goodwill created by the enterprise and internally generated brands, newspaper names, etc. should not be recognized as intangible assets because their costs cannot be measured reliably.