fixed assets - définition. Qu'est-ce que fixed assets
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Qu'est-ce (qui) est fixed assets - définition

ASSETS AND PROPERTY THAT CANNOT EASILY BE CONVERTED INTO CASH
Long-term asset; Fixed assets; Long term asset; Long-term assets; Noncurrent asset; Noncurrent assets; Non-current asset; Non-current assets; Long term assets; Property plant equipment; Property, plant, and equipment; Property plant and equipment; Property, plant and equipment; PP&E; Pp&e; Fixed-asset; Fixed Asset; Capital equipment; Property, Plant and Equipment; Plant assets; Plant asset; Tangible fixed asset

fixed assets         
¦ plural noun assets which are purchased for long-term use and are not likely to be converted quickly into cash, such as land, buildings, and equipment. Compare with current assets.
Fixed asset register         
Fixed Assets Register; Fixed assets register
A fixed asset register (FAR) is nothing more than a list of fixed assets that belong to an entity. Traditionally the fixed asset register was maintained in written form by a bookkeeper using a book that was set aside specifically for that purpose.
fixed asset         
Fixed assets are assets which a company uses on a continuous basis, such as property and machinery. (BUSINESS)
Investment in fixed assets is an important vehicle for ensuring that the latest technology is available to business.
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Wikipédia

Fixed asset

A fixed asset, also known as long-lived assets or property, plant and equipment (PP&E), is a term used in accounting for assets and property that may not easily be converted into cash. Fixed assets are different from current assets, such as cash or bank accounts, because the latter are liquid assets. In most cases, only tangible assets are referred to as fixed.

While IAS 16 (International Accounting Standard) does not define the term "Fixed Asset", it is often colloquially considered a synonym for property, plant and equipment. According to IAS 16.6, property, plant and equipment are tangible items that:

(a) are held for use in the production or supply of goods or services, for rental to others, or for administrative purposes and

(b) are expected to be used during more than one period."

Fixed assets are one of two types:

  • "Freehold Assets" – assets which are purchased with legal right of ownership and used, and
  • "Leasehold Assets" – assets used by owner without legal right for a particular period of time.

A fixed asset can also be defined as an asset not directly sold to a firm's consumers or end-users.

Exemples du corpus de texte pour fixed assets
1. Fixed assets investment rose 25.' per cent, which is down by 3.' percentage points.
2. The presentation further explained classification about fixed assets and depreciation under the new tax law.
3. Also, to drum up enough cash to repay debt, Nimrodi found another source of savings: cutting investment in fixed assets.
4. Non–interest income totaled $73 million against $74 million, which included $8 million from the disposal of certain fixed assets.
5. Investments in fixed assets such as houses, or various industrial investments, rose 5.5 percent for the quarter.