This research aims to find out about the accounting treatment of costs of acquisition and Depresiation fixed assets as well as the Influnce of the financial statements at CV. Bintang Mas Lamongan. CV. Bintang Mas has relative large fixed assets and has a long economic life that requires treatment of these assets. Depreciation rates are too high in CV. Bintang Mas indicate that financial statements be unnatural, so companies need to conduct a reassessment of the imposition of fixed asset depreciation and the cost for the acquisition of fixed assets are ready to be used. This type of research used in this research is quantitative descriptive research method with a case study approach, which is located in the Desa Parengan, Kecamatan maduran, Kabupaten Lamongan. This study uses secondary data from the report list of tangible fixed assets, balance sheet and profit and loss statements CV. Bintang Mas in 2012 to 2014. The results of this study indicate that the calculation of depreciation and costs of acquisition of fixed assets in accordance with Indonesian Accounting Standard may affect the company’s income.