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A guideline framework for recognition, measurement and reporting of Malaysian government's property, plant and equipment under accrual accounting

Ismail, Suhaiza and Abdullah, Tahirah and Zainuddin, Siti Afiqah (2012) A guideline framework for recognition, measurement and reporting of Malaysian government's property, plant and equipment under accrual accounting. IPN Journal of Research and Practice in Public Sector Accounting and Management, 2 (2). pp. 13-27. ISSN 2180-4508

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Abstract

This paper provides a framework for recognizing, measuring and reporting of Malaysian government’s non-current assets that are classified as property, plant and equipment. The framework which is mainly developed based on the International Public Sector Accounting Standard (IPSAS) 17 on Property, Plant and Equipment offers guidelines to interested parties on the appropriate accounting treatment for assets that fulfill the criteria of property, plant and equipment.

Item Type: Article (Journal)
Additional Information: 5096/3069
Uncontrolled Keywords: Accrual accounting, IPSAS 17, property, plant, equipment, recognition, measurement, reporting
Subjects: H Social Sciences > H Social Sciences (General)
Kulliyyahs/Centres/Divisions/Institutes (Can select more than one option. Press CONTROL button): Kulliyyah of Economics and Management Sciences > Department of Accounting
Depositing User: Assoc Prof. Dr. Suhaiza Ismail
Date Deposited: 19 Jul 2013 16:08
Last Modified: 23 Jul 2013 09:23
URI: http://irep.iium.edu.my/id/eprint/30692

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