12. Developing the Fair Value of Fixed Assets

  1. Alfred M. King

Published Online: 20 DEC 2011

DOI: 10.1002/9781118269107.ch12

Internal Control of Fixed Assets: A Controller and Auditor's Guide

Internal Control of Fixed Assets: A Controller and Auditor's Guide

How to Cite

King, A. M. (2011) Developing the Fair Value of Fixed Assets, in Internal Control of Fixed Assets: A Controller and Auditor's Guide, John Wiley & Sons, Inc., Hoboken, NJ, USA. doi: 10.1002/9781118269107.ch12

Publication History

  1. Published Online: 20 DEC 2011
  2. Published Print: 21 FEB 2011

ISBN Information

Print ISBN: 9780470539408

Online ISBN: 9781118269107

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Keywords:

  • fixed assets;
  • property tax assessments;
  • generally accepted accounting principles;
  • Financial Accounting Standards Board;
  • International Accounting Standards Board

Summary

This chapter contains sections titled:

  • What Is the Fair Value of Property, Plant, and Equipment?

  • Value in-Use of Property, Plant, and Equipment

  • What Would Happen if Fair Value Reporting for Property, Plant, and

  • Equipment Was Required?

  • Connection between Fair Value and Book Value

  • What Would Investors Learn from Fair Value Disclosures

  • of Property, Plant, and Equipment?

  • Summary