The research analysed the choice of tangible fixed asset accounting methods from the
perspective of the performance results. In this context, two alternative accounting policies
were defined, namely profit increasing and profit decreasing accounting policies. Based on the
results of earlier scientific research and the hypotheses of the positive accounting theory,
systematic analysis was performed and factor classification was produced. The classification
of factors affecting the choice of TFA accounting methods takes into consideration the
environment of business organisations. Here the factors are classified into those of internal
and external environment. Financial and human factors are attributable to internal
environment factors, while economic and technological factors are regarded as factors of the
external environment.