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Books on the topic 'Item of fixed assets'

Author: Grafiati

Published: 30 May 2022

Last updated: 31 July 2025

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1

Board, Accounting Standards. Tangible fixed assets. Accounting Standards Board, 1999.

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2

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

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3

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

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4

Software, BNA, ed. BNA Fixed assets Next Dimension, BNA Fixed assets Next Dimension Enterprise, BNA Fixed assets Next Dimension Enterprise (server): Reports guide. BNA Software, 2001.

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5

Massachusetts, Management Accounting and Reporting System. Fixed assets subsystem user guide. MMARS, 1993.

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6

King, Alfred M. Internal Control of Fixed Assets. John Wiley & Sons, Inc., 2011. http://dx.doi.org/10.1002/9781118269107.

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7

Massachusetts Management, Accounting and Reporting System. Fixed assets subsystem user guide. Massachusetts Management, Accounting and Reporting System, 1997.

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8

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

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9

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

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10

Board, Accounting Standards. Impairment of fixed assets and goodwill. Accounting Standards Board, 1997.

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11

Fabricant, Solomon. Revaluations of fixed assets, 1925-1934. National Bureau of Economic Research, 1986.

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12

King, Hannah. Tangible fixed assets: A commentary on FRS 15. Gee, 1999.

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13

Ernst &. Young. Tangible fixed assets: A guide to FRS 15. Ernst & Young, 1999.

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14

R, Edwards J., ed. Reporting fixed assets in nineteenth-century company accounts. Garland Pub., 1986.

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15

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

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16

Ahern, Kevin F. Accounting for intangible fixed assets: With particular reference to brands. University College Dublin, 1992.

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17

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

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18

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

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19

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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20

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

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21

Ernst &. Young. Impairment of fixed assets and goodwill: A guide to FRS 11. Ernst & Young, 1998.

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22

Nailor, Hans. Impairment of fixed assets and goodwill: A commentary on FRS 11. Gee, 1999.

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23

International Assets Valuation Standards Committee. Guidance notes with background papers on the valuation of fixed assets. IAVSC, 1985.

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24

Nailor, Hans. Impairment of fixed assets and goodwill: A commentary on FRS 11. Gee, 1999.

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25

Board, Accounting Standards. Amendment to FRS 15 'Tangible Fixed Assets' and FRS 10 'Goodwill and Intangible Assets': Interest methods of depreciation. Accounting Standards Board, 2000.

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26

United States. Bureau of Economic Analysis., ed. Fixed assets and consumer durable goods in the United States, 1925-97. U.S. Dept. of Commerce, Economics and Statistics Administration, Bureau of Economic Analysis, 2003.

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27

Services, New York (State) Office of the State Comptroller Division of State. New York City Health and Hospitals Corporation, controls over major movable fixed assets. The Division, 2003.

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28

A, Akopian, ed. Industrial potential of Russia: Analytical study based on fixed assets statistics to 1992. Nova Science Publishers, 1992.

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29

(Netherlands), Landbouw-Economisch Instituut, ed. Normen voor nieuwwaarde en afschrijving van slijtende duurzame produktiemiddelen in de fruitteelt alsmede voor de grondwaarde: Prijspeil 1984 en 1985. Landbouw-Economisch Instituut, 1986.

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30

Brown, Simon. Has the balance sheet lost relevance when it comes to measuring the value of fixed assets? University of Teesside, 1996.

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31

Iannariello, Maria Pia. Role of debt maturity structure on firm fixed assets during sudden stop episodes: Evidence from Thailand. International Monetary Fund, 2007.

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32

Ḳondor, Yaʻaḳov. Orekh ha-ḥayim shel ha-tsiyud ha-taʻaśiyati be-Yiśraʼel: Shiṭat medidah, mimtsaʼim, masḳanot. ha-Merkaz le-fituaḥ ʻal-shem Pinḥas Sapir le-yad Universiṭat Tel-Aviv, 1986.

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33

United States. Department of the Treasury. Report to Congress on the depreciation of clothing held for rental. Department of the Treasury, 1989.

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34

Wolf, Frank K. Depreciation systems. Iowa State University Press, 1994.

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35

Wienke, Reinhard. Dauerhafte Güter: Eine investitions- und absatzpolitische Analy[s]e. Gabler, 1990.

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36

United States. Office of Management and Budget., ed. SUBJECT: PLANNING, BUDGETING, AND ACQUISITION OF FIXED ASSETS... CIRCULAR NO. A-11, REVISED, TRANSMITTAL MEMORANDUM NO. 68... EXECUTIVE OFF. s.n., 1998.

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37

Goolsbee, Austan. The business cycle, financial performance, and the retirement of capital goods. National Bureau of Economic Research, 1998.

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38

editor, Kachappilly Kurian, ed. Mysticism without bounds: Essays from the International Conference on Mysticism : human transcendence, economic life, medical materialism. Christian World Imprints, 2015.

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39

Wu, Yaping. Zhongguo tou zi 30 nian =: Chins's fixed assets investment over the past 30 years since reform and opening-up : review and outlook. Jing ji guan li chu ban she, 2009.

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40

Kachkova, Ol'ga, and Taisiya Krishtaleva. Problems of qualification of non-financial assets in public sector organizations. INFRA-M Academic Publishing LLC., 2023. http://dx.doi.org/10.12737/2030736.

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The monograph presents the results of a study on the application of federal accounting standards for public finance accounting for non-financial assets. In conditions of inconsistency and discrepancies in the requirements of regulatory legal acts, the presented recommendations will facilitate the work of accountants of public sector organizations and help to correctly apply the federal accounting standards for public finance "Fixed assets", "Intangible Assets", "Unproduced assets", "Biological assets", "Reserves" in terms of reflecting transactions on accounting accounts and when develop

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41

Great Britain. Parliament. House of Commons. Committee of Public Accounts. Fifth report from the Committee of Public Accounts session 1985-86: Monitoring and control of investment by the nationalised industries in fixed assets. HMSO, 1985.

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42

Morozova, Tat'yana, and Viktoriya Malickaya. International Financial Reporting Standards: tangible and intangible assets. Application practice. INFRA-M Academic Publishing LLC., 2022. http://dx.doi.org/10.12737/1836225.

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The textbook contains a structured presentation of the Conceptual Framework for the presentation of financial statements, IFRS (IAS) 16 "Fixed Assets", IFRS (IAS) 2 "Inventories", IFRS (IAS) 40 "Investment Property", IFRS (IAS) 38 "Intangible Assets", IFRS (IFRS) 5 "Non-current Assets held for Sale and Discontinued operations". Fragments of information disclosure in financial statements in accordance with IFRS of more than 50 Russian and foreign companies are given. The choice of financial statements of companies is solely a subjective judgment of the textbook authors, is aimed at explai

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43

China. Ku ting tzu chʻan tʻou tzu tʻung chi ssu, ред. Chung-kuo ku ting tzu chʻan tʻou tzu tʻung chi tzu liao, 1986-1987 =: Statistics on investment in fixed assets of China, 1986-1987. Chung-kuo tʻung chi chʻu pan she, 1989.

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44

Kazakova, Nataliya, and Anastasiya Ivanova. The concept of development of strategic assets of fund-intensive companies. INFRA-M Academic Publishing LLC., 2021. http://dx.doi.org/10.12737/1370669.

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The monograph is devoted to the study of conceptual approaches to the development of information and analytical support for the development of strategic assets in fund-intensive companies. It covers three key areas: the stakeholder approach in accordance with the concept of sustainable business development; modeling the trend of strategic asset management; audit of the effectiveness of the KPI strategy of public fund-intensive companies using the SPACE-analysis methodology. The results of the study are aimed at developing the corporate strategic asset management system, as well as improv

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45

Slorach, J. Scott, and Jason Ellis. 21. Capital allowances. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198823230.003.0021.

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This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the

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46

Slorach, J. Scott, and Jason Ellis. 21. Capital allowances. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198787686.003.0021.

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This chapter discusses the capital allowances system. Most businesses will need to acquire fixed assets for their operations, nearly all of which will depreciate in value over time due to wear and tear. While this depreciation may not be deducted from the business’s trading profits, certain limited types of fixed asset entitle a business to claim relief in the form of a capital allowance, which can be deducted when calculating taxable profits. The purpose of this allowance is to give tax relief for the depreciation in value of specific assets bought and owned for business use, by allowing the

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47

Staff, Journals for All. Tracking Fixed Assets: Fixed Asset Log. Independently Published, 2017.

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48

Staff, Journals for All. Fixed Assets List: Fixed Asset Log. Independently Published, 2017.

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49

Staff, Journals for All. Fixed Assets Log: Fixed Asset Log. Independently Published, 2017.

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50

Mansvelt. Expenditure on Fixed Assets. Springer, 2012.

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