Recognition of fixed assets,
Companies should immediately recognize any assets owned and classify them as fixed assets, if the assets in question meets understanding and have the properties as fixed assets. Regarding the recognition of fixed assets, the Institute of Accountants to give a statement under SFAS No. 16, paragraph 06, namely: ( Institute of Accountants, op.cit., No. 16 paragraph 6)
An object to be recognized as an intangible asset and classified as fixed assets if:
It is probable that the benefits of economy in the future associated with the asset will flow to the company: to be able to assess whether the benefits of economy in the future will flow to the company shall be at the level of certainty of the value of the benefit stream economy, which also need an assurance that the company will receive a reward and accept the risks associated.
The cost of the assets can be measured reliably, while the second criterion leads to the necessary evidence to support it.
Within the framework of the basis of preparation and presentation of financial statements also emphasized problems controlling the expected benefits of an asset. In order for assets used to provide optimal benefits to the company's operations.
Thus, one important thing that also related to the recognition of an asset is the company has control over the anticipated benefits of the asset.
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