Reflections on disclosures of fixed assets in financial statement

With the increasingly high requirements for the relevance in accounting information, people come to discover in financial report certain irrelevance in the disclosure of fixed assets. In view of this, following a brief introduction of the requirements of this disclo- sure of fixed assets, this article takes into consideration some problems arising in the process of disclosing, which is done through finan- cial analysis, value assessment and assets quality reflection. In the end, some suggested solutions are offered for the problems mentioned.