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100   $a20101028d2011      uy             0
101 0 $aeng
135   $aurcn|||||||||
181   $ctxt
182   $cc
183   $acr
200 10$aInternal control of fixed assets$b[electronic resource] $ea controller and auditor's guide /$fAlfred M. King
205   $a1st edition
210   $aHoboken, N.J. $cWiley$d2011
215   $a1 online resource (210 p.)
225 1 $aWiley corporate F & A ;$v564
300   $aIncludes index.
311   $a0-470-53940-2 
320   $aIncludes bibliographical references and index.
327   $aInternal Control of Fixed Assets: A Controller and Auditor's Guide; Contents; Preface; Chapter 1: Internal Control, Sarbanes-Oxley, and the Public Company Accounting Oversight Board; Chapter 2: Capitalization versus Expense; Chapter 3: Asset Life Cycle-Controls and Software; Chapter 4: Depreciation and Amortization for Books and Taxes; Chapter 5: Impairment Testing; Chapter 6: Physical Control of Property, Plant, and Equipment; Chapter 7: Taking a Physical Inventory; Chapter 8: Reconciliation of Physical Inventory to Accounting Records; Chapter 9: Fixed Assets in a Business Combination
327   $aChapter 10: Insurance for Fixed AssetsChapter 11: Property Taxes-Personal Property and Real Estate; Chapter 12: Developing the Fair Value of Fixed Assets; Chapter 13: Control of Fixed Assets under International Financial Reporting Standards; Chapter 14: Component Depreciation for Buildings; Appendix: Excerpt of Internal Revenue Service Cost Segregation Audit Guide; About the Author; Index
330   $a"For many companies, fixed assets represent the largest single aspect of their financial statement, yet rarely do they command time proportionate to the magnitude of the investment. This is the first book to show how to implement internal controls for fixed assets. It is a step-by-step guide for developing and maintaining a functioning internal control system that will withstand the closest scrutiny from independent public accountants and the PCAOB. With up-to-the-minute discussion of IFRS and GAAP, this is a must-have guide for controllers, auditors, and CFOs"--$cProvided by publisher.
410  0$aWiley corporate F & A ;$v564.
606   $aCapital
606   $aAccounting
615  0$aCapital.
615  0$aAccounting.
676   $a658.15/2
686   $aBUS001040$2bisacsh
700   $aKing$b Alfred M$0599290
801  0$bMiAaPQ
801  1$bMiAaPQ
801  2$bMiAaPQ
906   $aBOOK
912   $a9910139206703321
996   $aInternal control of fixed assets$92273194
997   $aUNINA