The practices of fair value reporting on investment property in Malaysia
The adoption of FRS 140 Investment Property has introduced the application of fair value accounting for non financial assets for the first time. However, the decision to allow such options appears to be contentiously debated as fair value measurement is not easily determined.Accordingly, this study...
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Main Authors: | , |
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Format: | Conference or Workshop Item |
Language: | English |
Published: |
2015
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Online Access: | http://repo.uum.edu.my/17548/1/017-ICAS2015%2017-23.pdf http://repo.uum.edu.my/17548/ http://www.icas.my/index.php/proceedings/3-icas-2015-proceedings/91-the-practices-of-fair-value-reporting-on-investment-property-in-malaysia |
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Institution: | Universiti Utara Malaysia |
Language: | English |