1. Do patents obtained must be transferred to intangible assets? --uncertain. Only those that meet the conditions for recognition of intangible assets can be recognized as intangible assets.
1. Definition of intangible assets
Refers to identifiable non-monetary assets without physical form owned or controlled by an enterprise. Monetary funds, receivables, held-to-maturity investments, etc. are all monetary assets and not intangible assets.
The existence of goodwill cannot be separated from the enterprise itself, is not identifiable, and is not an intangible asset. Goodwill is a non-current asset parallel to intangible assets.
Intangible assets mainly include patents, non-patented technologies, trademarks, copyrights, franchises, etc.
Characteristics:
1. Owned or controlled by the enterprise and can bring future economic benefits;
2. Does not have a physical form;
< p>3. Identifiable;4. It is a non-monetary asset.
2. Recognition conditions for intangible assets (i.e., recognition conditions for assets)
(1) The relevant economic benefits of the resource are likely to flow into the enterprise;
( 2) The cost or value of the resource can be measured reliably. For example, the human resources of an enterprise cannot be recognized as assets because its cost or value cannot be measured reliably.
2. If intangible assets must be carried forward, the company's R&D expenses will be significantly reduced, and what should we do if profits are inflated? There is no way. Intangible assets cannot be recognized just because period expenses will increase. It must be calculated in accordance with accounting standards
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