Internal control of fixed assets : a controller and auditor's guide / / Alfred M. King
(Visualizza in formato marc)
(Visualizza in BIBFRAME)
| Autore: |
King Alfred M
|
| Titolo: |
Internal control of fixed assets : a controller and auditor's guide / / Alfred M. King
|
| Pubblicazione: | Hoboken, N.J., : Wiley, 2011 |
| Edizione: | 1st edition |
| Descrizione fisica: | 1 online resource (210 p.) |
| Disciplina: | 658.15/2 |
| Soggetto topico: | Capital |
| Accounting | |
| Classificazione: | BUS001040 |
| Note generali: | Includes index. |
| Nota di bibliografia: | Includes bibliographical references and index. |
| Nota di contenuto: | 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 |
| 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 | |
| Sommario/riassunto: | "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"-- |
| Titolo autorizzato: | Internal control of fixed assets |
| ISBN: | 1-299-18912-1 |
| 1-118-26910-1 | |
| 1-118-02836-8 | |
| 1-118-02834-1 | |
| Formato: | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione: | Inglese |
| Record Nr.: | 9910815890403321 |
| Lo trovi qui: | Univ. Federico II |
| Opac: | Controlla la disponibilità qui |
Serie:
Wiley corporate F & A ; ; 564.