Assets are items of value owned by a company. A real asset is a physical asset whose value is coming from its substance and properties, while financial assets are non-physical assets whose value comes contractual claim. Bonds, stocks, derivatives etc. Tangible asset is an asset with a physical substance. Examples include cash, equipment, and plants. Intangible asset is an identifiable non-monetary asset without physical substance. Examples of intangible assets include computer software, licenses, trademarks, patents, films, copyrights and goodwill.