Regarding Trends in Intangible Asset Reporting, Which of the Following

Multiple Choice

Regarding trends in intangible asset reporting, which of the following statements is NOT true?

A) Intangible assets, along with goodwill, have been decreasing as a proportion of companies' reported assets.
B) The most common types of intangible assets reported are broadcast rights, publishing rights, trademarks, patents, licences, customer lists, non-competition agreements, franchises, and purchased R&D.
C) Intangibles are an important contributor to entity performance and financial position.
D) Intangible assets, along with goodwill, have been increasing as a proportion of companies' reported assets.