Internal control of fixed assets (notice n° 9585)
| 000 -LEADER | |
|---|---|
| fixed length control field | 01863nam a2200241 u 4500 |
| 001 - CONTROL NUMBER | |
| control field | UNI0000311 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20161123115646.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 130813s2011 XX eng |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 0470539402 (hardcover) |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9780470539408 (hardcover) |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DCLC |
| 040 ## - CATALOGING SOURCE | |
| Modifying agency | IMIST |
| Description conventions | AFNOR |
| 041 1# - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 082 04 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 658.152 |
| Edition number | 22 |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | King, Alfred M. |
| 245 #0 - TITLE STATEMENT | |
| Title | Internal control of fixed assets |
| Remainder of title | a controller and auditor's guide |
| Statement of responsibility, etc | Alfred M. King |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. (IMPRINT) | |
| Place of publication, distribution, etc | Hoboken |
| Name of publisher, distributor, etc | Wiley |
| Date of publication, distribution, etc | 2011 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 192 p. |
| Dimensions | 24 cm. |
| 490 1# - SERIES STATEMENT | |
| Series statement | Wiley corporate F&A |
| 500 ## - GENERAL NOTE | |
| General note | What's the big deal about fixed assets? 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: IFRS versus GAAP: what you must know Internal control, Sarbanes-Oxley, and the PCAOB Capitalization and expense of PP&E Depreciation for books and taxes Contingent assets and liabilities Internal auditing of PP&E 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 Internal Control of Fixed Assets . |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Accounting |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | Capital |
| Withdrawn status | Lost status | Damaged status | Not for loan | Permanent Location | Current Location | Date acquired | Inventory number | Total Checkouts | Full call number | Barcode | Date last seen | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| La bibliothèque des Sciences Juridiques, Economiques et de Gestion | La bibliothèque des Sciences Juridiques, Economiques et de Gestion | 18382 | 658.152 KIN | 0000000018512 | 11/23/2016 | 11/23/2016 | Livre |
