The statement of changes in non-current assets, also known as the statement of changes in non-current assets, is a mandatory component of the notes to the annual financial statements of corporations. It provides detailed information on the development of the Fixed assets in the course of a financial year. The statement of changes in fixed assets shows the individual items of fixed assets (e.g. land, buildings, machinery) as well as their acquisition costs, accumulated depreciation, additions and disposals, write-ups and impairments. It therefore provides a transparent overview of a company's investment activities and is important for analysing the performance of assets. Special valuation requirements can be met by add-ons such as the Versino Financial Suite that enable advanced financial analyses.
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