A guideline framework for recognition, measurement and reporting of Malaysian government's property, plant and equipment under accrual accounting
This paper provides a framework for recognizing, measuring and reporting of Malaysian government’s non-current assets that are classified as property, plant and equipment. The framework which is mainly developed based on the International Public Sector Accounting Standard (IPSAS) 17 on Property, Pla...
| Main Authors: | Ismail, Suhaiza, Abdullah, Tahirah, Zainuddin, Siti Afiqah |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Institut Perakaunan Negara
2012
|
| Subjects: | |
| Online Access: | http://irep.iium.edu.my/30692/ http://irep.iium.edu.my/30692/1/IPN2012.pdf |
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