The Adoption of Cash-basis IPSAS: A Conceptual Framework for Enhancing Decision-Useful Financial Reporting
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...
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Main Authors: | , , |
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Format: | Article |
Language: | English |
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UUM Press
2017
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Online Access: | 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 |
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