دانلود کتاب Internal Control of Fixed Assets: A Controller and Auditor's Guide (Wiley Corporate F&A)

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 knowInternal control, Sarbanes-Oxley, and the PCAOBCapitalization and expense of PP&EDepreciation for books and taxesContingent assets and liabilitiesInternal auditing of PP&EWith 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.