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."
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