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...
| 發表在: | Management and Accounting Review |
|---|---|
| 主要作者: | |
| 格式: | Article |
| 語言: | English |
| 出版: |
Universiti Teknologi Mara
2024
|
| 在線閱讀: | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85214192022&doi=10.24191%2fMAR.V23i02-01&partnerID=40&md5=c80776ce518de6adad19cead6428f32b |