The end of the reporting year is approaching and according to the law “On Accounting” at the end of each reporting year one should carry out stocktaking which identifies the amount of all the property of the company and the property used by the company in nature. An essential component of any company's assets are fixed assets. In connection with this, on 5 and 12 October, 2015 sworn auditor Ilga Matule’s publication “Stocktaking and evaluation of fixed assets before drafting the annual report, reflecting changes in accounting and annual report” was inserted in the website The full version of the article in Latvian is available at