This article presents the methods of treating fixed assets / tangible assets from both perspectives, concluding that although NAS, "Tangible and Intangible Assets" is taken from IAS 16, however, in some situations, the International Standard prescribes a different treatment and comes with some completions. The author used as methods of analysis observation, critical interpretation, documentation. Thus, the purpose of the research is to highlight the divergences and similarities interpreted by both standards.