<?xml version="1.0" encoding="UTF-8"?>
<mods xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://www.loc.gov/mods/v3" version="3.1" xsi:schemaLocation="http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-1.xsd">
  <titleInfo>
    <title>Internal control of fixed assets</title>
    <subTitle>a controller and auditor's guide</subTitle>
  </titleInfo>
  <name type="personal">
    <namePart>King, Alfred M.</namePart>
    <role>
      <roleTerm authority="marcrelator" type="text">creator</roleTerm>
    </role>
  </name>
  <typeOfResource>text</typeOfResource>
  <genre authority="marc">bibliography</genre>
  <originInfo>
    <place>
      <placeTerm type="code" authority="marccountry">nju</placeTerm>
    </place>
    <place>
      <placeTerm type="text">Hoboken, N.J</placeTerm>
    </place>
    <publisher>Wiley</publisher>
    <dateIssued>2011</dateIssued>
    <issuance>monographic</issuance>
  </originInfo>
  <language>
    <languageTerm authority="iso639-2b" type="code">eng</languageTerm>
  </language>
  <physicalDescription>
    <form authority="marcform">print</form>
    <extent>192 p.</extent>
  </physicalDescription>
  <abstract>"For many companies, fixed assets represent the largest single aspect of their financial statement, yet rarely do they command time proportionate to the magnitude of the investment. This is the first book to show how to implement internal controls for fixed assets. It is a step-by-step guide for developing and maintaining a functioning internal control system that will withstand the closest scrutiny from independent public accountants and the PCAOB. With up-to-the-minute discussion of IFRS and GAAP, this is a must-have guide for controllers, auditors, and CFOs"--</abstract>
  <tableOfContents>HKBU library</tableOfContents>
  <note type="statement of responsibility">Alfred M. King.</note>
  <note type="venue">YT2025 M08</note>
  <subject authority="lcsh">
    <topic>Capital</topic>
  </subject>
  <subject authority="lcsh">
    <topic>Accounting</topic>
  </subject>
  <classification authority="lcc">HD39 K527 I 2011</classification>
  <identifier type="isbn">9780470539408</identifier>
  <identifier type="isbn">0470539402</identifier>
  <recordInfo>
    <recordContentSource authority="marcorg">SDU</recordContentSource>
    <recordCreationDate encoding="marc">101028</recordCreationDate>
  </recordInfo>
</mods>
