The accounting practices of heritage assets

• Main Authors: Hassan, Nor Laili, Saad, Natrah, Ahmad, Halimah @ Nasibah, Mohammed Salleh, Mohammed Suhaimi, Ismail, Mohamad Sharofi
• Format: Article
• Language: English
• Published: EconJournals 2016
• Subjects: HF5601 Accounting
• Online Access: http://repo.uum.edu.my/20863/1/IJEFI%206%20S6%202016%2080%2083.pdf; http://repo.uum.edu.my/20863/; http://www.econjournals.com/index.php/ijefi/article/view/3120
• Institution: Universiti Utara Malaysia

Accrual-based accounting is introduced to the government agencies with the intention to hold prudent fiscal management and improve the efficiency of financial management and accounting of the Malaysian Government.For that purpose, Malaysian Public Sector Accounting Standards (MPSAS) was introduced a...