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Internal control of fixed assets : a controller and auditor's guide

Author: Alfred M King
Publisher: Hoboken, N.J. : Wiley, ©2011.
Series: Wiley corporate F & A.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Database:WorldCat
Summary:
"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  Read more...
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Genre/Form: Electronic books
Additional Physical Format: Print version:
King, Alfred M.
Internal control of fixed assets.
Hoboken, N.J. : Wiley, 2011
(DLC) 2010045645
(OCoLC)664666771
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Alfred M King
ISBN: 9781118028360 1118028368 9781118269107 1118269101 9781118028346 1118028341 9781118028353 111802835X
OCLC Number: 706674326
Description: 1 online resource (192 p.)
Contents: Front Matter --
Internal Control, Sarbanes-Oxley, and the Public Company Accounting Oversight Board --
Capitalization versus Expense --
Asset Life Cycle₇Controls 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 Taxes₇Personal 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.
Series Title: Wiley corporate F & A.
Responsibility: Alfred M. King.
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Abstract:

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  Read more...

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