Essential
Intangible assets are property without material form and capable of creating rights and economic benefits. Intangible assets must satisfy simultaneously the following conditions:
+ No material form; However, some intangible assets may be contained within or on a physical basis, but the value of the physical entity is negligible compared to the value of the intangible asset;
Possible and tangible evidence of the existence of intangible assets (eg contracts, certificates, registration documents, computer diskettes, customer lists, financial reports key, etc.);
+ Ability to generate income for the owner;
+ The value of the intangible asset can be quantified.

Purpose of appraisal of intangible asset.

The fixed asset value does not have a physical shape, it represents a gradual investment value, calculated into the product cost, such as the value of the purchase of copyright products, patents, inventions.
- Allows businesses to more accurately determine the value of the business
- Serves for the correct determination of costs associated with the depreciation of intangible fixed assets, thereby calculating better prices.
- Help facilitate the purchase and sale of intangible assets between enterprises, Help businesses facilitate the formation of projects to develop their intangible assets.
- Intangible assets are appraised in the case of sale, purchase or transfer; joint ventures; Corporate structure: purchase, sale, merger, split, equitization ...; debt settlement; the dissolution of the enterprise; compensation, insurance, claims; accounting, tax calculation.

Classification of intangible assets:
Intellectual property and intellectual property rights in accordance with the provisions of the law on intellectual property;
- The right to bring economic benefits to parties specified in civil contracts in accordance with the law such as commercial rights, mining rights ...;
Non-contractual relationships that bring economic benefits to parties, relationships with customers, suppliers, or other entities, such as customer lists, databases, etc. The
- Other intangible assets satisfy the conditions specified in the above section.

Documents to be provided:
- Degree and decision of the competent body certifying the ownership of intangible assets;
- Economic contracts and agreements related to intangible assets;
- A collection of costs related to intangible assets.
- Evidence of economic efficiency when applying or using intangible assets.
- Other relevant documents.

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