They are just an ordinary resistor.There is only a difference in how they are used.
Measuring a current means converting it to a voltage, which may then be compared with a threshold, digitised or otherwise processed by a current sense circuit. There are several solutions for doing this, including current transformers, hall-effect sensors and magnetoresistive sensors. However, the simplest and, in many cases, lowest cost method is to employ Ohm’s law in the form of a current sense resistor.
The rating would depend on the application where they are used,high-current,low-current etc.. so that power dissipated by this resistor is negligible.
There are many applications for these as given in this manual from TT Electronics "Current Sense Resistors-Application Note".
The attached image is from that manual
View attachment 91972