Accounting for tangible heritage asset: the case of the National Archives of Malaysia / Mohamad Hafiz Rosli and Amrizah Kamaluddin
The reporting of heritage assets (HA) has become relevant since the implementation of accrual accounting in the Malaysian public sector. The current disclosure requirements may not adequately capture HA significance and rarity. The research aimed to describe the issues and challenges faced in accoun...
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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
UiTM Press
2024
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| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/103369/2/103369.pdf https://ir.uitm.edu.my/id/eprint/103369/ |
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| Institution: | Universiti Teknologi Mara |
| Language: | English |