Redirigiendo al acceso original de articulo en 17 segundos...
ARTÍCULO
TITULO

The Accounting Practices of Heritage Assets

Nor Laili Hassan    
Natrah Saad    
Halimah Nasibah Ahmad    
Md. Suhaimi Md. Salleh    
Mohamad Sharofi Ismail    

Resumen

Accrual-based accounting is introduced to the government agencies with the intention to hold prudent fiscal management and improve the efficiency of financial management and accounting of the Malaysian Government. For that purpose, Malaysian Public Sector Accounting Standards (MPSAS) was introduced as a main reference in applying the accrual-based accounting. MPSAS 17 which deals with heritage assets, will take effect in 2017. The study intended to discover how do overseas? museums report their heritage assets. By doing so, it is hoped that a benchmark can be set for the local museums. The study found that the museums abroad are also facing problems in delivering good accounting practices. In case of museums in Malaysia, these issues can be tackled through specific legal provisions, benchmarking and well-established Standard Operating Procedures (SOP) in assisting museums to improve their reporting practices at par with reputable museums in overseas.Keywords: Accrual accounting; Heritage assets; GovernmentJEL Classifications: M41; M48

 Artículos similares

       
 
Alper Aslan(1), Buket Altinöz(2), (1) Faculty of Aeronautics and Astronautics, Department of Aviation Management, Erciyes University, Kayseri, Turkey (2) Vocational School, Accounting and Tax Practices, Nisantasi University, Istanbul, Turkey     Pág. 13 - 24

 
Michael Jacobs, Jr.    
The Current Expected Credit Loss (CECL) revised accounting standard for credit loss provisioning is the most important change to United States (US) accounting standards in recent history. In this study, we survey and assess practices in the validation of... ver más

 
Shahanif Hasan,Aza Azlina Md Kassim,Mohamad Ali Abdul Hamid     Pág. 272 - 281
In recent decades, there has been a noticeable increase in the practice of earnings management as a proxy for financial reporting, especially real activities, with effect on the quality of financial statements. The role of the audit committee in mitigati... ver más

 
Cliff Oliver Winoto,Senny Harindahyani     Pág. in press
Audit failure practices have been the headlines in the past decade. At the same time, auditing is associated with high stress and over-timed work. However, a concern regarding the importance of audit quality rises nowadays. This research aims to find the... ver más

 
Desy Khairani, Agus Wahyudin, Amin Pujiati     Pág. 133 - 140
Education is a means to improve the quality of human resources. Good education is the expected to be able to create quality human resources and be able to compete in accordance with the demands of the world of work. Vocational high school (SMK) is a plac... ver más