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

Autore: Alfred M King
Editore: Hoboken, N.J. : Wiley, ©2011.
Serie: Wiley corporate F & A.
Edizione/Formato:   eBook : Document : EnglishVedi tutte le edizioni e i formati
Banca dati:WorldCat
Sommario:
"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  Per saperne di più…
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Genere/forma: Electronic books
Informazioni aggiuntive sul formato: Print version:
King, Alfred M.
Internal control of fixed assets.
Hoboken, N.J. : Wiley, 2011
(DLC) 2010045645
(OCoLC)664666771
Tipo materiale: Document, Risorsa internet
Tipo documento: Internet Resource, Computer File
Tutti gli autori / Collaboratori: Alfred M King
ISBN: 9781118028360 1118028368 9781118269107 1118269101 9781118028346 1118028341 9781118028353 111802835X
Numero OCLC: 706674326
Descrizione: 1 online resource (192 p.)
Contenuti: 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.
Titolo della serie: Wiley corporate F & A.
Responsabilità: Alfred M. King.
Maggiori informazioni:

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  Per saperne di più…

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