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

• 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/30692/1/IPN2012.pdf; http://irep.iium.edu.my/30692/; http://www.ipn.gov.my/penerbitan.php

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...