The purpose of this article is to investigate the problem, which stems from non-current fixed assets affecting profitability and asset management efficiency. Tangible assets, intangible assets and financial assets are all included in non-current fixed assets. The aim of the research is to identify the impact of estimates and valuation in accounting for non-current fixed assets through several objectives, for example, explanation of the impairment tests of tangible and intangible assets under IFRS.  This study relied on combining the deductive approach with the quantitative analysis approach, where the deductive approach was used to root the subject through books, periodicals and scientific communications and electronic articles published online. The results of the research: The differences in the measurement of accounting figures under IFRS and EAS may directly affect the numerator of ratio calculations, their denominator, or both. In cases where the difference in measurement affects only the numerator or only the denominator, the effect of the changes is straightforward, easy to identify and to interpret. Identification and interpretation are less obvious in cases of numerous diverging effects on ratios. The results provided by this article have a practical value for designers and users of financial statements.

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