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The Comparative Study on Fixed Assets and Intangible Assets in Accounting Treatment

Wei Lü

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Abstract

Fixed assets take the form in kind with no changes in use,whereas intangible assets do not.Intangible assets exist in the recessive form.Both fixed assets and intangible assets fall into the group of long-term assets,but different in essence.This decides their different features in accounting treatment,some effective measures should be taken expecially in treatment and risk prevention to avoid their possible loss.

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What this paper is about

Fixed assets take the form in kind with no changes in use,whereas intangible assets do not.Intangible assets exist in the recessive form.Both fixed assets and intangible assets fall into the group of long-term assets,but different in essence.This decides their different features in accounting treatment,some effective measures should be taken expecially in treatment and risk prevention to avoid their possible loss.

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Available abstract

Fixed assets take the form in kind with no changes in use,whereas intangible assets do not.Intangible assets exist in the recessive form.Both fixed assets and intangible assets fall into the group of long-term assets,but different in essence.This decides their different features in accounting treatment,some effective measures should be taken expecially in treatment and risk prevention to avoid their possible loss.

Key concepts: Fixed asset, Weighted average return on assets, Book value, Business, Working capital, Assets under management, Return on assets, Business operations

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