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008 110310s2011 nju ob 001 0 eng d
010 _z 2010045645
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020 _a9781118028360
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020 _a1118028368
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020 _a9781118269107
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020 _a111802835X
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020 _a1299189121
020 _a9781299189126
020 _z9780470539408
020 _z0470539402
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035 _a(OCoLC)706674326
_z(OCoLC)705538436
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_z(OCoLC)794260306
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037 _a10.1002/9781118269107
_bWiley InterScience
_nhttp://www3.interscience.wiley.com
050 4 _aHD39
_b.K527 2011eb
072 7 _aBUS
_x036000
_2bisacsh
082 0 4 _a658.15/2
_222
049 _aMAIN
100 1 _aKing, Alfred M.
245 1 0 _aInternal control of fixed assets :
_ba controller and auditor's guide /
_cAlfred M. King.
264 1 _aHoboken, N.J. :
_bWiley,
_c[2011]
264 4 _c©2011
300 _a1 online resource (192 pages).
336 _atext
_btxt
_2rdacontent
337 _acomputer
_bc
_2rdamedia
338 _aonline resource
_bcr
_2rdacarrier
490 1 _aWiley corporate F & A ;
_v564
504 _aIncludes bibliographical references and index.
520 _a"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"--
_cProvided by publisher.
588 0 _aPrint version record.
505 0 _aFront 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.
650 0 _aCapital.
650 0 _aAccounting.
650 4 _aAccounting.
650 4 _aCapital.
650 7 _aBUSINESS & ECONOMICS
_xInvestments & Securities
_xGeneral.
_2bisacsh
650 7 _aAccounting.
_2fast
_0(OCoLC)fst00795379
650 7 _aCapital.
_2fast
_0(OCoLC)fst00846272
655 4 _aElectronic books.
776 0 8 _iPrint version:
_aKing, Alfred M.
_tInternal control of fixed assets.
_dHoboken, N.J. : Wiley, 2011
_z9780470539408
_w(DLC) 2010045645
_w(OCoLC)664666771
830 0 _aWiley corporate F & A.
856 4 0 _uhttps://doi.org/10.1002/9781118269107
_zWiley Online Library
994 _a92
_bDG1
999 _c121409
_d121409