The subject of this research work is to examine what methods of subsequent measurement and valuation of tangible fixed assets is being used by entrepreneurs in the Republic of Croatia and to investigate the existence of significant differences in the methods used in relation to company size, stock exchange status, ownership, achieved financial results, legal form and company activity. The aim of the research was to confirm or refute the proposed research hypotheses and by using analysis to examine whether there are significant differences in the methods relating to the subsequent measurement of tangible fixed assets due to these characteristics. The research will be carried out on a sample of 60 Croatian companies that have submitted their basic financial statements for the year 2015. The theoretical framework is made of relevant accounting standards: CFRS 6 and IAS 16. After the initial recognition entrepreneur should select a method of the cost or revaluation model as its accounting policy and apply the policy to the entire group of fixed assets. The research results show that the majority of companies in the sample used cost method for subsequent measurement of property, plant and equipment. When the company are being analyzed related to certain features, it also leads to results that the majority of companies used cost method. By conducting chi-square test, leads to results of which show that there is no connection between the method of subsequent measurement of fixed assets and the size of the company, types of ownership, the status on the stock exchange, financial results, the legal forms and company activities. Therefore, the calculated value of chi-square test shows that the selection methods of the company is not dependent on any observed characteristic. According to the results, the basic hypothesis of the existence of significant differences in the methods used, with regard to all the features, can be rejected. It can be concluded that there is no statistically significant difference in the methods used related to all investigated characteristics.