04379cam a2200793Ka 4500 ocn706674326 OCoLC 20171119093042.0 m o d cr cnu---unuuu 110310s2011 nju ob 001 0 eng d 2010045645 9781118028360 (electronic bk.) 1118028368 (electronic bk.) 9781118269107 (electronic bk.) 1118269101 (electronic bk.) 9781118028346 (ebk) 1118028341 (ebk) 9781118028353 (ebk) 111802835X (ebk) 1299189121 9781299189126 9780470539408 0470539402 EB00062188 Recorded Books AU@ 000051557540 AU@ 000052895487 DEBBG BV041167578 DEBBG BV041560133 DEBBG BV041906383 DEBBG BV042957123 DEBSZ 396952259 DEBSZ 421630841 DEBSZ 423177257 DKDLA 820120-katalog:000557827 HEBIS 299818381 NZ1 14255889 (OCoLC)706674326 (OCoLC)705538436 (OCoLC)773301017 (OCoLC)794260306 (OCoLC)826498773 (OCoLC)826498774 (OCoLC)864903744 (OCoLC)875001748 (OCoLC)927501495 (OCoLC)961504226 (OCoLC)962572302 10.1002/9781118269107 Wiley InterScience http://www3.interscience.wiley.com N$T eng pn N$T E7B YDXCP OCLCQ DG1 B24X7 OCLCQ IDEBK MCR OCLCO UMI OCLCQ OCLCF NLGGC DEBSZ RECBK MERUC EBLCP UBY OCLCQ COO S3O OCLCQ AZK DG1 MAIN HD39 .K527 2011eb BUS 036000 bisacsh 658.15/2 22 King, Alfred M. Internal control of fixed assets : a controller and auditor's guide / Alfred M. King. [electronic resource] Hoboken, N.J. : Wiley, ©2011. 1 online resource (192 pages). text txt rdacontent computer c rdamedia online resource cr rdacarrier Wiley corporate F & A ; 564 Includes bibliographical references and index. Front Matter -- Internal Control, Sarbanes-Oxley, and the Public Company Accounting Oversight Board -- Capitalization versus Expense -- Asset Life Cycle--Controls 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 Taxes--Personal 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. "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 public accountants and the PCAOB. With up-to-the-minute discussion of IFRS and GAAP, this is a must-have guide for controllers, auditors, and CFOs"-- Provided by publisher. Print version record. Capital. Accounting. Accounting. Capital. BUSINESS & ECONOMICS Investments & Securities General. bisacsh Accounting. fast (OCoLC)fst00795379 Capital. fast (OCoLC)fst00846272 Electronic books. Print version: King, Alfred M. Internal control of fixed assets. Hoboken, N.J. : Wiley, 2011 9780470539408 (DLC) 2010045645 (OCoLC)664666771 Wiley corporate F & A. http://onlinelibrary.wiley.com/book/10.1002/9781118269107 Wiley Online Library ddc BK 204956 204956