purchase Non-Current asset compare subsidiary

I think you need to be careful when you say “Professional fees are capitalize on cost of Non current asset”. I’m pretty sure that I’m correct when I say that “professional fees are only capitalisable in so far as they relate, for instance, to commissioning new plant or to carriage of the new plant to the lace where it is to be commissioned. Costs such as an accountant’s consultancy fees in connection with a non-current asset should however be expensed in the year in which those costs are incurred”

I’m pretty sure that that is correct