King, Alfred M. creator text bibliography Electronic books. nju Hoboken, N.J Wiley ©2011 2011 monographic eng

electronic resource

1 online resource (192 pages). "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"-- 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. Alfred M. King. Includes bibliographical references and index. Capital Accounting Accounting Capital BUSINESS & ECONOMICS Investments & Securities General Accounting Capital HD39 .K527 2011eb 658.15/2 King, Alfred M. Hoboken, N.J. : Wiley, 2011 (DLC) 2010045645 (OCoLC)664666771 9781118028360 1118028368 9781118269107 1118269101 9781118028346 1118028341 9781118028353 111802835X 1299189121 9781299189126 EB00062188 Recorded Books 10.1002/9781118269107 Wiley InterScience http://onlinelibrary.wiley.com/book/10.1002/9781118269107 http://onlinelibrary.wiley.com/book/10.1002/9781118269107 N$T 110310 20171119093042.0 ocn706674326 eng