Where’s the Value? Even though intangible assets do not have a physical or financial nature, they can create an enormous value for companies. The World Bank estimates that intangible assets are not only the single most important component of wealth, but the fastest growing one as well. Intangible assets are assets that do not have a physical or financial nature but do have value based on the rights and privileges they convey to the company that owns and uses them. Intangible assets generally have a higher degree of uncertainty regarding their future economic benefits due, in large part, to their intangible nature that makes them harder to separate and sell relative to tangible assets.