Fixed Asset Accounting addresses the GAAP and IFRS accounting for all key fixed asset topics, including capital budgeting, interest capitalization, asset retirement obligations, depreciation, impairment, and disposal. The book delves into many other areas as well, including the record keeping, controls, policies and procedures, measurements, and auditing procedures related to fixed assets. There are review questions and answers at the end of every chapter.
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Steven M. Bragg, CPA, is the author of more than 40 business books, including such bestsellers as Accounting Best Practices, Fast Close, and Controllership. He has been the CFO or controller of four companies, as well as a manager at Ernst & Young.
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