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Essay Details:
Essay text:
Financial statements disclose certain information relating to fixed assets. In many enterprises these assets are grouped into various categories, such as land, buildings, plant and machinery, vehicles, furniture and fittings, goodwill, patents, trade marks and designs.
Definition:
According to Accounting Standard-10 “Fixed asset is an asset held with the intention of being used for the purpose of producing or providing goods or services and is not held
for sale in the normal course of business.”
In other words Fixed assets are held by an enterprise for the purpose of producing goods or rendering services, as opposed to being held for resale in the normal course of business...
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