Challenges in accounting for heritage assets and the way forward: towards implementing accrual accounting in Malaysia

• Main Authors: Norida Basnan, Mohd Fairuz Md. Salleh, Azlina Ahmad, Azizah Mohd Harun, Ismail Upawi
• Format: Article
• Language: English
• Published: Faculty of Social Sciences and Humanities, UKM,Bangi 2015
• Online Access: http://journalarticle.ukm.my/9543/1/7x.geografia-okt15-norida-bi-edam.pdf; http://journalarticle.ukm.my/9543/; http://www.ukm.my/geografia/v2/index.php?cont=a&item=2&thn=2015&vol=11&issue=11&ver=loc
• Institution: Universiti Kebangsaan Malaysia

Improved reporting is a vital instrument to better discharge a government's accountability obligations, a trait crucial to a government’s integrity. The Federal Government of Malaysia’s announcement to shift from modified cash to accrual-based accounting can be seen as an effort to improve go...