Internal control of fixed assets: a controller and auditor's guide
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Hoboken, N.J.
Wiley
c2011
|
| Schriftenreihe: | Wiley corporate F & A.
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Beschreibung: | Includes bibliographical references and 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"-- 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 |
| Beschreibung: | 1 Online-Ressource (192 p.) |
| ISBN: | 9781118028360 1118028368 9780470539408 0470539402 9781118269107 1118269101 9781118028346 1118028341 9781118028353 111802835X 1299189121 9781299189126 |
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| 100 | 1 | |a King, Alfred M. |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Internal control of fixed assets |b a controller and auditor's guide |c Alfred M. King |
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| 500 | |a 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 | ||
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| 650 | 4 | |a Accounting | |
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Datensatz im Suchindex
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|---|---|
| any_adam_object | |
| author | King, Alfred M. |
| author_facet | King, Alfred M. |
| author_role | aut |
| author_sort | King, Alfred M. |
| author_variant | a m k am amk |
| building | Verbundindex |
| bvnumber | BV042957123 |
| collection | ZDB-4-EBU |
| ctrlnum | (OCoLC)706674326 (DE-599)BVBBV042957123 |
| dewey-full | 658.15/2 |
| dewey-hundreds | 600 - Technology (Applied sciences) |
| dewey-ones | 658 - General management |
| dewey-raw | 658.15/2 |
| dewey-search | 658.15/2 |
| dewey-sort | 3658.15 12 |
| dewey-tens | 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
| format | Electronic eBook |
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| id | DE-604.BV042957123 |
| illustrated | Not Illustrated |
| indexdate | 2024-07-10T07:13:42Z |
| institution | BVB |
| isbn | 9781118028360 1118028368 9780470539408 0470539402 9781118269107 1118269101 9781118028346 1118028341 9781118028353 111802835X 1299189121 9781299189126 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-028383040 |
| oclc_num | 706674326 |
| open_access_boolean | |
| physical | 1 Online-Ressource (192 p.) |
| psigel | ZDB-4-EBU FLA_PDA_EBU |
| publishDate | 2011 |
| publishDateSearch | 2011 |
| publishDateSort | 2011 |
| publisher | Wiley |
| record_format | marc |
| series2 | Wiley corporate F & A. |
| spelling | King, Alfred M. Verfasser aut Internal control of fixed assets a controller and auditor's guide Alfred M. King Hoboken, N.J. Wiley c2011 1 Online-Ressource (192 p.) txt rdacontent c rdamedia cr rdacarrier Wiley corporate F & A. Includes bibliographical references and 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"-- 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 BUSINESS & ECONOMICS / Investments & Securities / General bisacsh Accounting fast Capital fast Wirtschaft Capital Accounting http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=356172 Aggregator Volltext |
| spellingShingle | King, Alfred M. Internal control of fixed assets a controller and auditor's guide BUSINESS & ECONOMICS / Investments & Securities / General bisacsh Accounting fast Capital fast Wirtschaft Capital Accounting |
| title | Internal control of fixed assets a controller and auditor's guide |
| title_auth | Internal control of fixed assets a controller and auditor's guide |
| title_exact_search | Internal control of fixed assets a controller and auditor's guide |
| title_full | Internal control of fixed assets a controller and auditor's guide Alfred M. King |
| title_fullStr | Internal control of fixed assets a controller and auditor's guide Alfred M. King |
| title_full_unstemmed | Internal control of fixed assets a controller and auditor's guide Alfred M. King |
| title_short | Internal control of fixed assets |
| title_sort | internal control of fixed assets a controller and auditor s guide |
| title_sub | a controller and auditor's guide |
| topic | BUSINESS & ECONOMICS / Investments & Securities / General bisacsh Accounting fast Capital fast Wirtschaft Capital Accounting |
| topic_facet | BUSINESS & ECONOMICS / Investments & Securities / General Accounting Capital Wirtschaft |
| url | http://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=356172 |
| work_keys_str_mv | AT kingalfredm internalcontroloffixedassetsacontrollerandauditorsguide |