Accounting for Tangible Heritage Asset: The Case of the National Archives of Malaysia

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 inaccount...

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Bibliographic Details
Published in:Management and Accounting Review
Main Author: Rosli M.H.; Kamaluddin A.
Format: Article
Language:English
Published: Universiti Teknologi Mara 2024
Online Access:https://www.scopus.com/inward/record.uri?eid=2-s2.0-85214192022&doi=10.24191%2fMAR.V23i02-01&partnerID=40&md5=c80776ce518de6adad19cead6428f32b

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