Internal Control of Fixed Assets : A Controller and Auditor's Guide (eBOOK)Hoboken, N.J. : Wiley. 2011
Capital
Contents
1: Internal Control, Sarbanes-Oxley, and the Public Company Accounting Oversight Board
2: Capitalization versus Expense
3: Asset Life Cycle—Controls and Software
4: Depreciation and Amortization for Books and Taxes
5: Impairment Testing
6: Physical Control of Property, Plant, and Equipment
7: Taking a Physical Inventory
8: Reconciliation of Physical Inventory to Accounting Records
9: Fixed Assets in a Business Combination
10: Insurance for Fixed Assets
11: Property Taxes—Personal Property and Real Estate
12: Developing the Fair Value of Fixed Assets
13: Control of Fixed Assets under International Financial Reporting Standards
14: Component Depreciation for Buildings
Appendix: Excerpt of Internal Revenue Service Cost Segregation Audit Guide