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Books on the topic 'Accounting for capital assets'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Peterson, Raymond H. Accounting for fixed assets. Wiley, 1994.

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2

Inc, NetLibrary, ed. Accounting for fixed assets. 2nd ed. J. Wiley, 2002.

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3

Board, Accounting Standards. Measurement of tangible fixed assets. Accounting Standards Board, 1997.

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4

Consultative Committee of Accountancy Bodies. Accounting Standards Committee. Accounting for fixed assets and revaluations: Proposed statement of standard accounting practice. ASC, 1990.

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5

King, Alfred M. Internal control of fixed assets: A controller and auditor's guide. Wiley, 2011.

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6

Bernd, Meyer. Intertemporal asset pricing: Evidence from Germany. Physica-Verlag, 1999.

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7

Hauke, Hansen, ed. CAPEX excellence: Optimizing fixed asset investments. John Wiley & Sons, 2009.

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8

Chartered Institute of Public Finance and Accountancy. Association of Health Service Treasurers. Capital and Asset Accounting Working Party. Managing capital assets in the National Health Service: Report of the Capital and Asset Accounting Working Party. C.I.P.F.A., 1985.

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9

McCallig, John. Fixed asset revaluations in Ireland: An empirical study. University College Dublin, Department of Accountancy, 1996.

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10

Mordovkin, A. V. Bukhgalterskiĭ uchet i nalogooblozhenie osnovnykh sredstv. Glavbukh, 1999.

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11

G, Mendoza Enrique. Putting the brakes on sudden stops: The financial frictions-moral hazard tradeoff of asset price guarantees. National Bureau of Economic Research, 2004.

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12

Sigidov, Yuriy, Galina Yasmenko, Elena Oksanich, et al. Accounting and analysis. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1867627.

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The textbook outlines the most important aspects of accounting and analysis of assets, liabilities and capital of the organization. The presented material consists of two parts. The first part sets out the concept, tasks and functions of accounting, regulatory regulation of accounting in the Russian Federation, ethical requirements for an accountant; describes the subject and method of accounting, types and structure of accounting accounts and rules for the formation of correspondence accounts; organizational and methodological foundations of economic analysis are considered. The second

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13

Hodrick, Robert J. Evaluating the specification errors of asset pricing models. National Bureau of Economic Research, 2000.

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14

Francois-Serge, Lhabitant, and Gregoriou Greg N. 1956-, eds. Stock market liquidity: Implications for market microstructure and asset pricing. J. Wiley & Sons, 2007.

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15

Campbell, John Y. Explaining the poor performance of consumption-based asset pricing models. National Bureau of Economic Research, 1999.

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16

Zhonglan, Dai, and National Bureau of Economic Research., eds. Capital gains taxes and asset prices: Capitalization or lock-in? National Bureau of Economic Research, 2006.

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17

Cochrane, John H. Portfolio advice for a multifactor world. National Bureau of Economic Research, 1999.

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18

Sigidov, Yuriy, Elena Oksanich, and Galina Yasmenko. Accounting and financial accounting. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1937130.

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The textbook outlines the most important aspects of accounting for financial accounting of assets, liabilities and capital of an organization, the concept, tasks and functions of accounting, regulatory regulation of accounting in the Russian Federation; describes the subject and method of accounting, types and structure of accounting accounts and rules for the formation of accounting records. The methods of accounting for financial accounting of assets, liabilities and capital of the organization are presented. The basics of the formation of accounting (financial) statements of an economic ent

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19

Vasavada, Utpal. Capital accumulation and asset pricing in U.S. agriculture. U.S. Dept. of Agriculture, Economic Research Service, 1990.

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20

Bartolini, Leonardo. Excess volatility and the asset-pricing exchange rate model with unobservable fundamentals. International Monetary Fund, Research Department and Asia and Pacific Department, 1999.

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21

M, Berman Bruce, ed. From assets to profits: Competing for IP value & return. John Wiley & Sons, 2009.

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22

Cochrane, John H. New facts in finance. National Bureau of Economic Research, 1999.

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23

Brav, Alon. Asset pricing with heterogeneous consumers and limited participation: Empirical evidence. National Bureau of Economic Research, 1999.

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24

Brav, Alon. Asset pricing with heterogeneous consumers and limited participation: Empirical evidence. National Bureau of Economic Research, 2002.

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25

MacKinlay, Archie Craig. Asset pricing models: Implications for expected returns and portfolio selection. National Bureau of Economic Research, 1999.

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26

Shirobokov, Vladimir. Accounting and financial accounting in agriculture. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1911447.

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The textbook has been prepared in accordance with the program of the discipline "Accounting financial accounting". It reflects the current state of accounting and financial accounting in agriculture. The general issues of the organization of accounting in agricultural organizations are considered. The methodology and methodology of financial accounting of specific objects (fixed assets, intangible assets, stocks, cash, settlement transactions, income and expenses, capital, etc.) are covered in detail. The presentation is based on a description of possible accounting options for assets, liabili

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27

LaDue, Eddy L. Capital asset issues for the Farm Financial Standards Task Force. Dept. of Agricultural Economics, Cornell University Agricultural Experiment Station, New York State College of Agriculture and Life Sciences, Cornell University, 1992.

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28

David, Carey. The future of capital income taxation in a liberalised financial environment. Organisation for Economic Co-operation and Development, 1993.

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29

Sigidov, Yuriy, Elena Oksanich, Galina Yasmenko, and Ol'ga Shvyreva. Accounting and internal control. INFRA-M Academic Publishing LLC., 2024. http://dx.doi.org/10.12737/1971853.

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The textbook outlines the most important aspects of financial accounting and internal control of assets, liabilities and capital of an organization, defines the concept, tasks and functions of accounting, describes the regulatory regulation of accounting in the Russian Federation, the subject and method of accounting, types and structure of accounting accounts and rules for the formation of accounting records, the organization of the internal control system. The methods of financial accounting and internal control of assets, liabilities and capital of the organization are presented. The basics

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30

Lytneva, Natal'ya, Lyudmila Malyavkina, and Tat'yana Fedorova. Accounting. INFRA-M Academic Publishing LLC., 2025. https://doi.org/10.12737/2108588.

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The textbook reveals the general methodology and technology of accounting, which a specialist should possess when performing his professional competencies, the importance and tasks of accounting in the management system as the main source of economic information, the principles of accounting in accordance with international financial reporting standards. The material is arranged in chapters, which set out the current accounting procedure for assets, liabilities and capital in enterprises of various organizational and legal forms, documenting business operations related to the movement of these

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31

Delorme, Franc ʹois. The international spillovers of capital income taxation: An applied general equilibrium analysis. Organisation for Economic Co-operation and Development, 1993.

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32

Mel'nik, Margarita, Svetlana Egorova, Lyudmila Yudanova, Natal'ya Kulakova, T. V. Shimohanskaya, and I. M. Dmitrieva. Accounting and analysis: a workshop. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/1144439.

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The textbook has been developed taking into account the latest changes in accounting regulations, including federal accounting standards FSB 5/2019 "Stocks", FSB 6/2020 "Fixed Assets", FSB 26/2020 "Capital Investments" and the new version of PBU 18/ 02 "Accounting for income tax calculations". It includes methodological recommendations on modeling of business operations and analysis of financial statements of the organization and a workshop on modeling of business operations and analysis of financial statements. Meets the requirements of the federal state educational standards of higher

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33

Mishkin, Frederic S. The transmission mechanism and the role of asset prices in monetary policy. National Bureau of Economic Research, 2001.

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34

Voronina, Larisa. Financial accounting: theory and practice. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1171982.

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The textbook is based on the normative acts of the system of regulatory regulation of accounting currently in force in the Russian Federation in accordance with the latest amendments to the Tax Code of the Russian Federation and the Labor Code of the Russian Federation. The basics of the organization of accounting and the principles of its differentiation into financial and managerial accounting are considered. The methodology of accounting for the assets, liabilities and capital of the organization is described, the main aspects of taxation are presented. Numerous practical examples, qu

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35

Measurement of tangible fixed assets. Accounting Standards Board, 1996.

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36

Edwards, J. R. Reporting Fixed Assets in Nineteenth-Century Company Accounts. Taylor & Francis Group, 2016.

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37

Edwards. Reporting Fixed Assets 19th C (Accounting thought and practice through the years). Garland Publishing Inc,US, 1986.

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38

King, Alfred M. Internal Control of Fixed Assets: A Controller and Auditor's Guide. Wiley & Sons, Limited, John, 2011.

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39

King, Alfred M. Internal Control of Fixed Assets: A Controller and Auditor's Guide. Wiley & Sons, Incorporated, John, 2011.

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40

King, Alfred M. Internal Control of Fixed Assets: A Controller and Auditor's Guide. Wiley & Sons, Incorporated, John, 2011.

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41

King, Alfred M. Internal Control of Fixed Assets: A Controller and Auditor's Guide. Wiley & Sons, Incorporated, John, 2011.

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42

King, Alfred M. Internal Control of Fixed Assets: A Controller and Auditor's Guide. Wiley & Sons, Incorporated, John, 2011.

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43

Agur, Itai. Wholesale Bank Funding, Capital Requirements and Credit Rationing. International Monetary Fund, 2013.

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44

Agur, Itai. Wholesale Bank Funding, Capital Requirements and Credit Rationing. International Monetary Fund, 2013.

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45

Agur, Itai. Wholesale Bank Funding, Capital Requirements and Credit Rationing. International Monetary Fund, 2013.

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46

Capital Asset Accounting Manual. The Stationery Office Books (Agencies), 1995.

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47

Hansen, Hauke, Olivier Legrand, Daniel Steiners, Wolfgang Huhn, and Thomas Vahlenkamp. Capex Excellence. Wiley & Sons, Incorporated, John, 2011.

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48

Hastings, Nicholas Anthony John. Physical Asset Management: With an Introduction to ISO55000. Springer, 2016.

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49

Hansen, Hauke, Olivier Legrand, Daniel Steiners, Wolfgang Huhn, and Thomas Vahlenkamp. CAPEX Excellence: Optimizing Fixed Asset Investments. Wiley & Sons, Incorporated, John, 2011.

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50

Hastings, Nicholas Anthony John. Physical Asset Management: With an Introduction to the ISO 55000 Series of Standards. Springer International Publishing AG, 2022.

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