Heritage Accounting in Selected Government Institutions in Metro Manila: A Focus on the Initial Recognition, Subsequent Measurement and Disclosure of Intramuros Administration

• Main Authors: Marcojos, Meryl Clarisse C., Picar, Toni Venette R., Wang, Michelle Phoebe G.
• Format: text
• Language: English
• Published: Animo Repository 2012
• Subjects: Cultural property > Accounting > Philippines; Attest function (Auditing) > Philippines; Government property > Accounting; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/etd_bachelors/10828
• Institution: De La Salle University

This study focuses on the initial recognition, subsequent measurement, and disclosures of the heritage assets owned by the Intramuros Administration (IA). It also aims to find out if IA's accounting policy on heritage assets has a significant difference from the Exposure Draft that was proposed...