I. Definition and characteristics of intangible assets
Intangible assets refer to those assets that have no physical form but are valuable and can bring economic benefits to enterprises. These assets often show some rights, technologies or knowledge, such as patents, trademarks, copyrights, trade secrets and so on. Intangible assets are immaterial, identifiable and non-monetary. Although it does not occupy physical space, it is of great significance to the development of enterprises.
Second, the legal attribute and value of trademarks
1, trademark is an important symbol of enterprises in market competition, which has the function of identifying the source of goods or services and distinguishing competitors. According to the provisions of the Trademark Law, a trademark registrant enjoys the exclusive right to use a trademark and is protected by law. As an intellectual property right, the value of a trademark is mainly reflected in the following aspects:
2. Enhance brand awareness: trademarks are an important part of corporate image. Through the registration and use of trademarks, brand awareness can be improved and consumers' trust in enterprises can be enhanced.
3. Maintaining market competition order: As an exclusive right, trademark rights can prevent others from using the same or similar trademarks without authorization, thus maintaining market competition order and protecting consumers' rights and interests.
4. Creating economic value: As an important asset of an enterprise, a trademark can realize economic value through transfer and licensing. When evaluating the value of a trademark, factors such as brand awareness, reputation and market share will be considered.
Third, trademarks are the embodiment of intangible assets.
1. As an intangible asset, the trademark is mainly reflected in the following aspects:
2. The immateriality of trademark right: Trademark right is an intangible right, which does not have physical form like physical assets, but it does have value and can bring economic benefits to enterprises.
3. Identifiability of trademarks: Trademarks have unique marks, which can clearly distinguish different sources of goods or services. This identifiability is an important feature of trademarks as intangible assets.
4. Non-monetary nature of trademark: The trademark itself has no monetary form, but its value can be quantified through market evaluation and transfer price.
To sum up:
As a kind of intellectual property with legal attributes, trademark belongs to the category of intangible assets. Although it has no material form, it has unique value and can bring economic benefits to enterprises. Therefore, enterprises should attach importance to the registration, protection and management of trademarks in the course of business operation, and give full play to the role of trademarks as intangible assets.
Legal basis:
the trademark law of the people's republic of china
Article 3 provides that:
"Trademarks registered with the approval of the Trademark Office are registered trademarks, including commodity trademarks, service trademarks, collective trademarks and certification trademarks; Trademark registrants enjoy the exclusive right to use trademarks and are protected by law. "
People's Republic of China (PRC) Accounting Standards for Business Enterprises
Article 6 provides that:
"Enterprises shall confirm and measure intangible assets. Intangible assets include patents, trademarks, copyrights, land use rights and non-patented technologies.