The CMake manual of Qt 5 uses find_package and says:
Imported targets are created for each Qt module. Imported target names should be pre
Actually there is no "magic" with results of find_package: this command just searches appropriate FindXXX.cmake script and executes it.
If Find script sets XXX_LIBRARY variable, then caller can use this variable.
If Find script creates imported targets, then caller can use these targets.
If Find script neither sets XXX_LIBRARY variable nor creates imported targets ... well, then usage of the script is somehow different.
Documentation for find_package describes usual usage of Find scripts. But in any case you need to consult documentation about concrete script (this documentation is normally contained in the script itself).