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

著者: Alfred M King
出版商: Hoboken, N.J. : Wiley, ©2011.
丛书: Wiley corporate F & A.
版本/格式:   电子图书 : 文献 : 英语查看所有的版本和格式
数据库:WorldCat
提要:
"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  再读一些...
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类型/形式: Electronic books
附加的形体格式: Print version:
King, Alfred M.
Internal control of fixed assets.
Hoboken, N.J. : Wiley, 2011
(DLC) 2010045645
(OCoLC)664666771
材料类型: 文献, 互联网资源
文件类型: 互联网资源, 计算机文档
所有的著者/提供者: Alfred M King
ISBN: 9781118028360 1118028368 9781118269107 1118269101 9781118028346 1118028341 9781118028353 111802835X
OCLC号码: 706674326
描述: 1 online resource (192 p.)
内容: 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.
丛书名: Wiley corporate F & A.
责任: Alfred M. King.
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摘要:

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  再读一些...

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