The Adoption of Cash-basis IPSAS: A Conceptual Framework for Enhancing Decision-Useful Financial Reporting

• 主要な著者: Mustapha, Maruf, Ku Ismail, Ku Nor Izah, Ahmad, Halimah Nasibah
• フォーマット: 論文
• 言語: English
• 出版事項: UUM Press 2017
• 主題: HG Finance
• オンライン･アクセス: https://repo.uum.edu.my/id/eprint/30650/1/JBMA%2007%2001%202017%2051-68.pdf; https://doi.org/10.32890/jbma2017.7.1.8825; https://repo.uum.edu.my/id/eprint/30650/; https://www.e-journal.uum.edu.my/index.php/jbma/article/view/8825; https://doi.org/10.32890/jbma2017.7.1.8825

Reforms in the public sector, the world over, has taken a global dimension towards harmonization and convergence of international and national accounting systems for the promotion of useful and standardized financial reporting practices. At the centre of this change is the adoption and application o...