Anugerah Riau Gemilang Tour & Travel company is a company engaged in contractor and developer. This research aims to determine how to accounting treatment fixed asset in accordance Anugerah Riau Gemilang Tour & Travel company. The result of the research that nor all aspect of the treatment fixed asset in accordance Anugerah Riau Gemilang Tour & Travel company have SAK ETAP. In the only record…