Regarding trends in intangible asset reporting, which of the following statements is NOT true? Intangible assets, along with goodwill have been decreasing as a proportion of companies' reported assets. 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. O Intangibles are an important contributor to entity performance and financial position. O Intangible assets, along with goodwill have been increasing as a proportion of companies' reported assets