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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
Contents:
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.
Summary: Explains key aspects of fixed asset accounting, from capital budgeting to accounting systems, controls and compliance within both the GAAP and IFRS frameworks.
Item type Home library Call number Status Date due Item reserves
Book Book Australia
114 BRA 2017 (Browse shelf) Issued 03/12/2018
Book Book New Zealand
114 FIX 4ed (Browse shelf) Issued 23/11/2018
Total holds: 0

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.

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