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

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

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, Pla...

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Main Authors: Ismail, Suhaiza, Abdullah, Tahirah, Zainuddin, Siti Afiqah
Format: Article
Language:English
Published: Institut Perakaunan Negara 2012
Subjects:
H Social Sciences (General)
Online Access:http://irep.iium.edu.my/30692/
http://irep.iium.edu.my/30692/
http://irep.iium.edu.my/30692/1/IPN2012.pdf
id iium-30692
recordtype eprints
spelling iium-306922013-07-23T01:23:05Z http://irep.iium.edu.my/30692/ A guideline framework for recognition, measurement and reporting of Malaysian government's property, plant and equipment under accrual accounting Ismail, Suhaiza Abdullah, Tahirah Zainuddin, Siti Afiqah H Social Sciences (General) 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. Institut Perakaunan Negara 2012 Article PeerReviewed application/pdf en http://irep.iium.edu.my/30692/1/IPN2012.pdf 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 http://www.ipn.gov.my/penerbitan.php
repository_type Digital Repository
institution_category Local University
institution International Islamic University Malaysia
building IIUM Repository
collection Online Access
language English
topic H Social Sciences (General)
spellingShingle H Social Sciences (General)
Ismail, Suhaiza
Abdullah, Tahirah
Zainuddin, Siti Afiqah
A guideline framework for recognition, measurement and reporting of Malaysian government's property, plant and equipment under accrual accounting
description 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.
format Article
author Ismail, Suhaiza
Abdullah, Tahirah
Zainuddin, Siti Afiqah
author_facet Ismail, Suhaiza
Abdullah, Tahirah
Zainuddin, Siti Afiqah
author_sort Ismail, Suhaiza
title A guideline framework for recognition, measurement and reporting of Malaysian government's property, plant and equipment under accrual accounting
title_short A guideline framework for recognition, measurement and reporting of Malaysian government's property, plant and equipment under accrual accounting
title_full A guideline framework for recognition, measurement and reporting of Malaysian government's property, plant and equipment under accrual accounting
title_fullStr A guideline framework for recognition, measurement and reporting of Malaysian government's property, plant and equipment under accrual accounting
title_full_unstemmed A guideline framework for recognition, measurement and reporting of Malaysian government's property, plant and equipment under accrual accounting
title_sort guideline framework for recognition, measurement and reporting of malaysian government's property, plant and equipment under accrual accounting
publisher Institut Perakaunan Negara
publishDate 2012
url http://irep.iium.edu.my/30692/
http://irep.iium.edu.my/30692/
http://irep.iium.edu.my/30692/1/IPN2012.pdf
first_indexed 2023-09-18T20:44:54Z
last_indexed 2023-09-18T20:44:54Z
_version_ 1777409609481322496

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