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

Autor: Alfred M King
Editora: Hoboken, N.J. : Wiley, ©2011.
Séries: Wiley corporate F & A.
Edição/Formato   e-book : Documento : InglêsVer todas as edições e formatos
Base de Dados:WorldCat
Resumo:
"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  Ler mais...
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Detalhes

Gênero/Forma: Electronic books
Formato Físico Adicional: Print version:
King, Alfred M.
Internal control of fixed assets.
Hoboken, N.J. : Wiley, 2011
(DLC) 2010045645
(OCoLC)664666771
Tipo de Material: Documento, Recurso Internet
Tipo de Documento: Recurso Internet, Arquivo de Computador
Todos os Autores / Contribuintes: Alfred M King
ISBN: 9781118028360 1118028368 9781118269107 1118269101 9781118028346 1118028341 9781118028353 111802835X 1299189121 9781299189126
Número OCLC: 706674326
Descrição: 1 online resource (192 p.)
Conteúdos: 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.
Título da Série: Wiley corporate F & A.
Responsabilidade: Alfred M. King.
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Resumo:

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  Ler mais...

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