Although in today's business environment it is difficult to find a company that does not use some form of intangible assets in its business operations, the share of balance sheet assets that includes intangible assets depends on the nature of the activities of individual companies. The studies on the trends of intangible assets that have been carried out so far have insufficiently explored the issue of the possible impact of the main economic activity of the company on the trends in the value of intangible fixed assets and their types. This paper is a study on the trend in the value of intangible fixed assets and their types shown in the financial statements of 150,846 Croatian business entities in the period from 2018 to 2022. Entities are classified according to the National Classification of Activities - NKD 2007 according to the main activity of the business entity, i.e. the activity in which the entity generates the highest profit. An analysis of the impact of trends in the value of intangible fixed assets on business performance and the financial position of the company was also carried out. The theoretical part of the paper focuses on the overview of the framework that, according to the requirements of accounting standards, is required for recognizing and determining the value of intangible fixed assets.