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[null,"1.","Record Nr.",null,"UNINA990007350530403321"]
[null,null,"Autore",null,"Mason, Ronald M."]
[null,null,"Titolo",null,"Partecipatory and workplace democracy : A theorical dezvelopment in critique of liberalism / Ronald M. Mason"]
[null,null,"Pubbl/distr/stampa",null,"Carbondale : South Illinois University Press, 1982"]
[null,null,"Descrizione fisica",null,"XIX,248 pp. ; 24 cm"]
[null,null,"Lingua di pubblicazione",null,"Italiano"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,"2.","Record Nr.",null,"UNINA9910815890403321"]
[null,null,"Autore",null,"King Alfred M"]
[null,null,"Titolo",null,"Internal control of fixed assets : a controller and auditor's guide / / Alfred M. King"]
[null,null,"Pubbl/distr/stampa",null,"Hoboken, N.J., : Wiley, 2011"]
[null,null,"ISBN",null,"9781299189126"]
[{"$nulls":4},"1299189121"]
[{"$nulls":4},"9781118269107"]
[{"$nulls":4},"1118269101"]
[{"$nulls":4},"9781118028360"]
[{"$nulls":4},"1118028368"]
[{"$nulls":4},"9781118028346"]
[{"$nulls":4},"1118028341"]
[null,null,"Edizione",null,"[1st edition]"]
[null,null,"Descrizione fisica",null,"1 online resource (210 p.)"]
[null,null,"Collana",null,"Wiley corporate F & A ; ; 564"]
[null,null,"Classificazione",null,"BUS001040"]
[null,null,"Disciplina",null,"658.15/2"]
[null,null,"Soggetti",null,"Capital"]
[{"$nulls":4},"Accounting"]
[null,null,"Lingua di pubblicazione",null,"Inglese"]
[null,null,"Formato",null,"Materiale a stampa"]
[null,null,null,"Livello bibliografico","Monografia"]
[null,null,null,"Note generali","Includes index."]
[null,null,null,"Nota di bibliografia","Includes bibliographical references and index."]
[null,null,"Nota di contenuto",null,"Internal 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"]
[{"$nulls":4},"Chapter 10: Insurance for Fixed AssetsChapter 11: Property Taxes-Personal Property and Real Estate; Chapter 12: Developing the Fair Value of Fixed Assets; Chapter 13: Control of Fixed Assets under International Financial Reporting Standards; Chapter 14: Component Depreciation for Buildings; Appendix: Excerpt of Internal Revenue Service Cost Segregation Audit Guide; About the Author; Index"]
[null,null,null,"Sommario/riassunto","\"For many companies, fixed assets represent the largest single aspect of their financial statement, yet rarely do they command time "]
[{"$nulls":4},"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\"--"]