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

Author: Alfred M King
Publisher: Hoboken, N.J. : Wiley, 2013.
Edition/Format:   eBook : Document : EnglishView all editions and formats
Database:WorldCat
Summary:
BWhat's the big deal about fixed assets'/b If the PCAOB starts to review auditor work papers dealing with Property, Plant, and Equipment (PP & E) on a more intensive basis, will your organization be ready' What if fair value reporting for PP & E were required' As timely as it is complete, Internal Control of Fixed Assets peels back the layers surrounding the often-complex topic of internal controls for PP & E. This  Read more...
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Details

Genre/Form: Electronic books
Material Type: Document, Internet resource
Document Type: Internet Resource, Computer File
All Authors / Contributors: Alfred M King
ISBN: 9781118028360 1118028368
OCLC Number: 864903744
Notes: Title from resource description page (Recorded Books, viewed November 21, 2013).
Description: 1 online resource.
Responsibility: Alfred M. King.

Abstract:

BWhat's the big deal about fixed assets'/b If the PCAOB starts to review auditor work papers dealing with Property, Plant, and Equipment (PP & E) on a more intensive basis, will your organization be ready' What if fair value reporting for PP & E were required' As timely as it is complete, Internal Control of Fixed Assets peels back the layers surrounding the often-complex topic of internal controls for PP & E. This nuts-and-bolts book provides authoritative, step-by-step guidance on developing a system of internal controls for fixed assets, covering:ulli IFRS versus GAAP: what you must knowli Internal control, Sarbanes-Oxley, and the PCAOBli Capitalization and expense of PP & Eli Depreciation for books and taxesli Contingent assets and liabilitiesli Internal auditing of PP & E/ul With up-to-the-minute discussion of IFRS and GAAP, this is a must-have guide for controllers, auditors, and CFOs, providing practical and proven advice on maintaining a functioning internal control system that will withstand the closest scrutiny from independent public accountants and, ultimately, the PCAOB. Get your existing system in order and stay far ahead of your competitors with the straightforward business analysis in iInternal Control of Fixed Assets/i.

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