For intangible assets with definite service life, it is necessary to conduct impairment test for the intangible assets only when there are signs of impairment at the end of the accounting period. Identified non-monetary assets without physical form owned or controlled by an enterprise.

Intangible assets can be divided into broad sense and narrow sense. In broad sense, intangible assets include monetary funds, accounts receivable, financial assets, long-term equity investment, patent rights, trademark rights, etc., because they have no physical entity, but show some legal rights or technologies. However, intangible assets are usually understood in a narrow sense in accounting, that is, patent rights and trademark rights are called intangible assets. Extended information

Among them, social intangible assets usually include patents, non-patented technologies, trademarks, copyrights, concessions, land use rights, etc. Natural intangible assets include natural resources such as natural gas, etc.

(1) Patent right: refers to the exclusive rights granted by the national patent authority to the applicant for a patent for invention and creation within the statutory time limit, including invention patent right, utility model patent right and design patent right.

(2) Non-patented technology: also known as proprietary technology, refers to all kinds of technologies and know-how that are unknown 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 specified commodity or product.

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