Fixed assets (See Chapters 3, 4 and 11 of the Vernimmen) Fixed assets include everything required for the operating cycle that is not destroyed as part of it, as opposed to the current assets. The decrease in the value of fixed assets is accounted for through depreciation, amortisation and impairment losses. A distinction is drawn between tangible fixed assets (land, buildings, machinery, etc, - known as property, plant and equipment in the U.S.), intangible fixed assets (brands, patents, goodwill, etc) and investments. When a business holds shares in another company (in the long term), they are accounted for under investments. Accounting policy for fixed assets can significantly affect the accounting and financial criteria of the financial health of a company (profits, solvency, etc). The state of a company’s fixed assets is measured the ratio net fixed assets/gross fixed assets. Fixed assets (See Chapters 3, 4 and 11 of the Vernimmen) Fixed assets include everything required for the operating cycle that is not destroyed as part of it, as opposed to the current assets. The decrease in the value of fixed assets is accounted for through depreciation, amortisation and impairment losses. A distinction is drawn between tangible fixed assets (land, buildings, machinery, etc, - known as property, plant and equipment in the U.S.), intangible fixed assets (brands, patents, goodwill, etc) and investments. When a business holds shares in another company (in the long term), they are accounted for under investments. Accounting policy for fixed assets can significantly affect the accounting and financial criteria of the financial health of a company (profits, solvency, etc). The state of a company’s fixed assets is measured the ratio net fixed assets/gross fixed assets. See all terms in the dictionary of finance To know more about it, look at what we have already written on this subject :

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Definitions of terms begining with the same letter as "Fixed assets" :

FCFF FFO FIFO, First in, first out FRA Face value Facility fee Factor Factoring Fairness opinion Fallen angels Fama-French model Family-owned company Finance lease Financial analysis Financial analysis techniques Financial analyst Financial assets Financial breakeven Financial buyer Financial communication Financial cost Financial currency risk Financial distress Financial distress cost Financial expense Financial income Financial interest rate risk

Financial investor Financial leverage Financial leverage - dynamic Financial loan Financial resources Financial risk Financial risk management Financial security Financial structure Financial sweetener Financial synergy Financial system Financing cycle Firm underwriting Firm value First in, first out First mover advantage Fisher formula Fixed assets Fixed costs Fixed income securities Fixed-price offering Fixed-rate debt security Floating-rate debt security Floor Floor plan loan Flow-back

Foreign bond Foreign currency advances Foreign currency hedging Foreign exchange gains and losses Foreign exchange risk Forward currency transaction Forward exchange rate Forward rate agreement, FRA Forward transaction Forward-forward rate Free cash flow Free cash flow Free cash flow to the firm, FCFF Free float Free float factor Free rider Free share Friendly offer Full commitment Full consolidation Fully-diluted EPS Fundamental analysis Fundamental valuation method Funds from operation ( FFO) Fungibility Future