The doption of cash-basis IPSAS: A conceptual framework for enhancing decision-useful financial reporting.

• Main Authors: Ku Ismail, Ku Nor Izah, Ahmad, Halimah @ Nasibah
• Format: Article
• Language: English
• Published: Institute for Management and Business Research (IMBRe), Universiti Utara Malaysia 2017
• Subjects: HB Economic Theory
• Online Access: http://repo.uum.edu.my/25812/1/51-68.pdf; http://repo.uum.edu.my/25812/
• Institution: Universiti Utara Malaysia

Reforms in the public sector, the world over, has taken a global dimension towards harmonization and convergence of international and national accounting systems for the promotion of useful and standardized financial reporting practices. At the centre of this change is the adoption and application o...