无形资产是不包括哪些-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	无形资产是不包括哪些
释义	无形资产是指企业拥有或者控制的没有实物形态的可辨认非货币性资产。无形资产具有广义和狭义之分，广义的无形资产包括货币资金、应收账款、金融资产、长期股权投资、专利权、商标权等。但是，会计上通常将无形资产作狭义的理解，即将专利权、商标权等称为无形资产。法律依据《事业单位会计准则》第二十一条该内容由陈雷律师和律说律答共创回答
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