Fixed asset accounting / by Steven M. Bragg
By: Bragg, Steven M.Publisher: Centennial, C.O. : AccountingTools, 2017Edition: 4th ed.Description: 237 p. ; 26 cm.ISBN: 9781938910791.Subject(s): Accounting | Fixed assets | International financial reporting standards
|Item type||Home library||Call number||Status||Date due||Item reserves|
|Book||Australia||114 BRA 2017 (Browse shelf)||Issued||28/01/2019|
|Book||New Zealand||114 FIX 4ed (Browse shelf)||Available|
Introduction to fixed assets -- Capital budgeting analysis -- Initial fixed asset recognition -- Interest capitalization -- Asset retirement obligations -- Depreciation and amortization -- Subsequent fixed asset measurement -- Fixed asset impairment -- Fixed asset disposal -- Fixed asset disclosures -- Not-for-profit fixed asset accounting -- Fixed asset record keeping -- Fixed asset controls -- Fixed asset policies and procedures -- Fixed asset tracking -- Fixed asset measurements -- Fixed asset auditing. APPENDIX: Journal entries.
Explains key aspects of fixed asset accounting, from capital budgeting to accounting systems, controls and compliance within both the GAAP and IFRS frameworks.