diff --git a/addons/base_import_module/models/ir_module.py b/addons/base_import_module/models/ir_module.py
index f245ead654c..73c384451ae 100644
--- a/addons/base_import_module/models/ir_module.py
+++ b/addons/base_import_module/models/ir_module.py
@@ -106,6 +106,43 @@ class IrModule(models.Model):
                     else:
                         IrAttachment.create(values)
 
+        IrAsset = self.env['ir.asset']
+        assets_vals = []
+
+        # Generate 'ir.asset' record values for each asset delared in the manifest
+        for bundle, commands in terp.get('assets', {}).items():
+            for command in commands:
+                directive, target, path = IrAsset._process_command(command)
+                path = path if path.startswith('/') else '/' + path # Ensures a '/' at the start
+                assets_vals.append({
+                    'name': f'{module}.{bundle}.{path}',
+                    'directive': directive,
+                    'target': target,
+                    'path': path,
+                    'bundle': bundle,
+                })
+
+        # Look for existing assets
+        existing_assets = IrAsset.search([('name', 'in', [vals['name'] for vals in assets_vals])])
+        existing_assets = existing_assets.mapped(lambda r: (r.name, r))
+        assets_to_create = []
+
+        # Update existing assets and generate the list of new assets values
+        for values in assets_vals:
+            if values['name'] in existing_assets:
+                existing_assets[values['name']].write(values)
+            else:
+                assets_to_create.append(values)
+
+        # Create new assets and attach 'ir.model.data' records to them
+        created_assets = IrAsset.create(assets_to_create)
+        self.env['ir.model.data'].create([{
+            'name': f"{asset['bundle']}.{asset['path']}",
+            'model': 'ir.asset',
+            'module': module,
+            'res_id': asset.id,
+        } for asset in created_assets])
+
         return True
 
     @api.model
@@ -157,8 +194,15 @@ class IrModule(models.Model):
         modules_to_delete = self.filtered('imported')
         res = super().module_uninstall()
         if modules_to_delete:
+            deleted_modules_names = modules_to_delete.mapped('name')
+            assets_data = self.env['ir.model.data'].search([
+                ('model', '=', 'ir.asset'),
+                ('module', 'in', deleted_modules_names),
+            ])
+            assets = self.env['ir.asset'].search([('id', 'in', assets_data.mapped('res_id'))])
+            assets.unlink()
             _logger.info("deleting imported modules upon uninstallation: %s",
-                         ", ".join(modules_to_delete.mapped('name')))
+                         ", ".join(deleted_modules_names))
             modules_to_delete.unlink()
         return res
 
diff --git a/addons/base_import_module/tests/__init__.py b/addons/base_import_module/tests/__init__.py
new file mode 100644
index 00000000000..50f27409655
--- /dev/null
+++ b/addons/base_import_module/tests/__init__.py
@@ -0,0 +1,3 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+from . import test_import_module
diff --git a/addons/base_import_module/tests/test_import_module.py b/addons/base_import_module/tests/test_import_module.py
new file mode 100644
index 00000000000..2b9398999d5
--- /dev/null
+++ b/addons/base_import_module/tests/test_import_module.py
@@ -0,0 +1,59 @@
+# -*- coding: utf-8 -*-
+# Part of Odoo. See LICENSE file for full copyright and licensing details.
+import json
+from io import BytesIO
+from zipfile import ZipFile
+
+import odoo.tests
+
+@odoo.tests.tagged('post_install', '-at_install')
+class TestImportModule(odoo.tests.TransactionCase):
+
+    def test_import_and_uninstall_module(self):
+        bundle = 'web.assets_backend'
+        path = '/test_module/static/src/js/test.js'
+        manifest_content = json.dumps({
+            'name': 'Test Module',
+            'description': 'Test',
+            'assets': {
+                'web.assets_backend': [
+                    'test_module/static/src/js/test.js'
+                ]
+            },
+            'license': 'LGPL-3',
+        })
+
+        stream = BytesIO()
+        with ZipFile(stream, 'w') as archive:
+            archive.writestr('test_module/__manifest__.py', manifest_content)
+            archive.writestr('test_module/static/src/js/test.js', "console.log('AAA');")
+
+        # Import test module
+        self.env['ir.module.module'].import_zipfile(stream)
+
+        attachment = self.env['ir.attachment'].search([('url', '=', path)])
+        self.assertEqual(attachment.name, 'test.js')
+        self.assertEqual(attachment.type, 'binary')
+        self.assertEqual(attachment.raw, b"console.log('AAA');")
+
+        asset = self.env['ir.asset'].search([('name', '=', f'test_module.{bundle}.{path}')])
+        self.assertEqual(asset.path, path)
+        self.assertEqual(asset.bundle, bundle)
+        self.assertEqual(asset.directive, 'append')
+        self.assertEqual(asset.target, False)
+
+        asset_data = self.env['ir.model.data'].search([('model', '=', 'ir.asset'), ('res_id', '=', asset.id)])
+        self.assertEqual(asset_data.module, 'test_module')
+        self.assertEqual(asset_data.name, f'{bundle}.{path}')
+
+        # Uninstall test module
+        self.env['ir.module.module'].search([('name', '=', 'test_module')]).module_uninstall()
+
+        attachment = self.env['ir.attachment'].search([('url', '=', path)])
+        self.assertEqual(len(attachment), 1)
+
+        asset = self.env['ir.asset'].search([('name', '=', f'test_module.{bundle}.{path}')])
+        self.assertEqual(len(asset), 0)
+
+        asset_data = self.env['ir.model.data'].search([('model', '=', 'ir.asset'), ('res_id', '=', asset.id)])
+        self.assertEqual(len(asset_data), 0)
diff --git a/addons/base_import_module/tests/test_module/__manifest__.py b/addons/base_import_module/tests/test_module/__manifest__.py
deleted file mode 100644
index 44cf4586abd..00000000000
--- a/addons/base_import_module/tests/test_module/__manifest__.py
+++ /dev/null
@@ -1,24 +0,0 @@
-# -*- coding: utf-8 -*-
-# Part of Odoo. See LICENSE file for full copyright and licensing details.
-
-{
-    'name': 'Test Module',
-    'category': 'Website/Website',
-    'summary': 'Custom',
-    'version': '1.0',
-    'description': """
-        Test
-        """,
-    'depends': ['website'],
-    'data': [
-        'test.xml',
-    ],
-    'assets': {
-        'web.assets_backend': [
-            'test_module/static/src/js/test.js'
-        ]
-    },
-    'installable': True,
-    'application': True,
-    'license': 'LGPL-3',
-}
diff --git a/addons/base_import_module/tests/test_module/static/src/img/c64.png b/addons/base_import_module/tests/test_module/static/src/img/c64.png
deleted file mode 100644
index 3e8183f934f..00000000000
Binary files a/addons/base_import_module/tests/test_module/static/src/img/c64.png and /dev/null differ
diff --git a/addons/base_import_module/tests/test_module/static/src/js/test.js b/addons/base_import_module/tests/test_module/static/src/js/test.js
deleted file mode 100644
index de803c83c34..00000000000
--- a/addons/base_import_module/tests/test_module/static/src/js/test.js
+++ /dev/null
@@ -1 +0,0 @@
-console.log('test_module javascript');
diff --git a/addons/base_import_module/tests/test_module/test.xml b/addons/base_import_module/tests/test_module/test.xml
deleted file mode 100644
index 7ee89970262..00000000000
--- a/addons/base_import_module/tests/test_module/test.xml
+++ /dev/null
@@ -1,43 +0,0 @@
-<?xml version="1.0" encoding="utf-8"?>
-<odoo>
-    <!-- TODO: make test suite -->
-    <record id="base.main_company" model="res.company">
-        <field name="name">The base company is noupdate=1</field>
-    </record>
-
-    <record id="main_company2" model="res.company">
-        <field name="name">Hagrid</field>
-        <field name="report_header">My Company Tagline</field>
-        <field name="currency_id" ref="base.EUR"/>
-    </record>
-
-    <template id="test_page" name="Test Page">
-        <t t-call="website.layout">
-            <h1>
-                This page comes from an imported module!
-            </h1>
-            <p>
-                And this static image too !
-                <img src="/test_module/static/src/img/c64.png" alt='Logo'/>
-            </p>
-        </t>
-    </template>
-
-    <template id="website.homepage">
-        <t t-call="website.layout">
-            <div id="wrap" class="oe_structure oe_empty">
-                This homepage has been overwritten by an imported module !
-                <p>
-                    <a href="/page/test_module.test_page">Link to page added by imported module</a>
-                </p>
-            </div>
-        </t>
-    </template>
-
-    <template id="contactus_test" name="Contact Form" inherit_id="website.contactus">
-        <xpath expr="//h1" position="replace">
-            <h1>This contact us title has been changed by an imported module</h1>
-        </xpath>
-    </template>
-
-</odoo>
diff --git a/odoo/addons/base/models/ir_asset.py b/odoo/addons/base/models/ir_asset.py
index 72289224942..ab74e233ab4 100644
--- a/odoo/addons/base/models/ir_asset.py
+++ b/odoo/addons/base/models/ir_asset.py
@@ -10,7 +10,6 @@ from werkzeug import urls
 import odoo
 from odoo.tools import misc
 from odoo import tools
-from odoo.addons import __path__ as ADDONS_PATH
 from odoo import api, fields, http, models
 from odoo.http import root
 
@@ -215,14 +214,7 @@ class IrAsset(models.Model):
                 continue
             manifest_assets = manifest.get('assets', {})
             for command in manifest_assets.get(bundle, []):
-                if isinstance(command, str):
-                    # Default directive: append
-                    directive, target, path_def = APPEND_DIRECTIVE, None, command
-                elif command[0] in DIRECTIVES_WITH_TARGET:
-                    directive, target, path_def = command
-                else:
-                    directive, path_def = command
-                    target = None
+                directive, target, path_def = self._process_command(command)
                 process_path(directive, target, path_def)
 
         # 3. Process the rest of 'ir.asset' records
@@ -388,6 +380,19 @@ class IrAsset(models.Model):
             if not extensions or path.split('.')[-1] in extensions
         ]
 
+    def _process_command(self, command):
+        """Parses a given command to return its directive, target and path definition."""
+        if isinstance(command, str):
+            # Default directive: append
+            directive, target, path_def = APPEND_DIRECTIVE, None, command
+        elif command[0] in DIRECTIVES_WITH_TARGET:
+            directive, target, path_def = command
+        else:
+            directive, path_def = command
+            target = None
+        return directive, target, path_def
+
+
 class AssetPaths:
     """ A list of asset paths (path, addon, bundle) with efficient operations. """
     def __init__(self):