Questions that the land-use right belongs to the intangible assets

摘要

As an enterprise's important property, the land-use right's ownership influences its calculation directly, thus the preparation of financial statements and the enterprise's real appraisal directly. By analyzing the difference between the land-use right and the intangible assets' characteristics and the disadvantageous aspects of the accounting calculation, it is concluded that the land-use right should be separated from the intangible assets and be taken as an independent property juxtaposed with fixed assets.