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| 001 | ocn706674326 | ||
| 003 | OCoLC | ||
| 005 | 20171224113610.0 | ||
| 006 | m o d | ||
| 007 | cr cnu---unuuu | ||
| 008 | 110310s2011 nju ob 001 0 eng d | ||
| 010 | _z 2010045645 | ||
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_a10.1002/9781118269107 _bWiley InterScience _nhttp://www3.interscience.wiley.com |
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_a658.15/2 _222 |
| 049 | _aMAIN | ||
| 100 | 1 | _aKing, Alfred M. | |
| 245 | 1 | 0 |
_aInternal control of fixed assets : _ba controller and auditor's guide / _cAlfred M. King. |
| 260 |
_aHoboken, N.J. : _bWiley, _c©2011. |
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| 300 | _a1 online resource (192 pages). | ||
| 336 |
_atext _btxt _2rdacontent |
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_acomputer _bc _2rdamedia |
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_aonline resource _bcr _2rdacarrier |
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| 490 | 1 |
_aWiley corporate F & A ; _v564 |
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| 504 | _aIncludes bibliographical references and index. | ||
| 520 |
_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. |
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| 588 | 0 | _aPrint version record. | |
| 505 | 0 | _aFront Matter -- Internal Control, Sarbanes-Oxley, and the Public Company Accounting Oversight Board -- Capitalization versus Expense -- Asset Life Cycle--Controls and Software -- Depreciation and Amortization for Books and Taxes -- Impairment Testing -- Physical Control of Property, Plant, and Equipment -- Taking a Physical Inventory -- Reconciliation of Physical Inventory to Accounting Records -- Fixed Assets in a Business Combination -- Insurance for Fixed Assets -- Property Taxes--Personal Property and Real Estate -- Developing the Fair Value of Fixed Assets -- Control of Fixed Assets under International Financial Reporting Standards -- Component Depreciation for Buildings -- Appendix: Excerpt of Internal Revenue Service Cost Segregation Audit Guide -- About the Author -- Index. | |
| 650 | 0 | _aCapital. | |
| 650 | 0 | _aAccounting. | |
| 650 | 4 | _aAccounting. | |
| 650 | 4 | _aCapital. | |
| 650 | 7 |
_aBUSINESS & ECONOMICS _xInvestments & Securities _xGeneral. _2bisacsh |
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| 650 | 7 |
_aAccounting. _2fast _0(OCoLC)fst00795379 |
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| 650 | 7 |
_aCapital. _2fast _0(OCoLC)fst00846272 |
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| 655 | 4 | _aElectronic books. | |
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_iPrint version: _aKing, Alfred M. _tInternal control of fixed assets. _dHoboken, N.J. : Wiley, 2011 _z9780470539408 _w(DLC) 2010045645 _w(OCoLC)664666771 |
| 830 | 0 | _aWiley corporate F & A. | |
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_uhttp://onlinelibrary.wiley.com/book/10.1002/9781118269107 _zWiley Online Library |
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