goal of any enterprise is to make profit. In order to achieve this, the enterprise must have assets. Long-term fixed assets are very important for the company and its accounting, due to its long-term value and high monetary value. Investment in long-term assets is one of the prerequisites for successful business operations and maintaining its competitive advantages in the market. Long-term fixed assets generate cash flows to a significant extent and are independent of other assets of the enterprise. It is comprised of real estate, plants and equipment, real estate investments and fixed assets intended for sale. Different methods of valuation of long-term fixed assets affect the company's business result. Therefore, management has a direct impact on the business efficiency of the company by choosing the adjustment time of book value of the assets. When determining the value of tangible fixed assets, it is necessary to pay attention to amortization as it reduces the value of the asset, and it should be adequately reflected in the accounting books. In the case of subsequent measurement of long-term assets, the enterprise may choose between the cost model and the revalorization model. This paper gives a practical example of the financial impact of long-term fixed assets evaluation on the company ABC. The result shows significant differences in the balance sheet positions and profit and loss account positions. The practical example consists of a horizontal analysis of changes in individual items from the financial statements between the balance sheet, with and without revalorization the asset at fair value. The amount of the financial result depends on the manner of asset valuation. The asset valuation policy may affect the level of financial performance and that fact should be considered when presenting the financial statements.