与固定资产、流动资产等资产的其他内容相比,无形资产是一项比较复杂的资产,因此,才有了专门的会计准则:《企业会计准则——无形资产》。该准则规定:无形资产是指企业为生产商品、提供劳务、出租给他人、或为管理目的而持有的,没有实物形态的非货币性长期资产。由于无形资产在 Compared with other contents such as fixed assets, current assets and other assets, intangible assets is a relatively complex asset, therefore, we have a special accounting standard: “Accounting Standards for Business Enterprises - Intangible Assets”. The standard stipulates that an intangible asset is a non-monetary long-term asset that is not physically held by an entity for the purpose of producing goods, providing services, being rented out to others, or held for regulatory purposes. Due to intangible assets