This paper assesses whether the IPSASB's consultation paper (CP),'Financial Reporting for
Heritage in the Public Sector'might actually end academic debates about how to report on …

This study is the phenomenon of the accounting treatment applied to heritage assets in
Aceh, both in terms of recognition, valuation, and disclosure in the financial statements. The …

Penelitian bertujuan untuk mengeksplorasi pemahaman para aktor dari pengalamannya
terlibat langsung dalam pengelolaan aset bersejarah di Museum Semarajaya. Penelitian …

The experiences of earlier reformer countries (eg, New Zealand, UK and Australia) have
proven that the use of traditional government accounting system which is cash-based …

Abstract Research Aims: This research is conducted to find out how the accounting
treatment of the Heritage Asset, Candi Pari, how the assets are recognized, recorded and …

This study is aimed to describe the recognition of Masjid Raya Baiturrahman, describes the
valuation method used to assess the Masjid Raya Baiturrahman, Baiturrahman's disclosures …

The overall objective of this book is to develop a practice-relevant accrual accounting for the
public sector, which on the one hand recognizes the specific characteristics of the public …

In fact, research in public sector accounting should ultimately fulfil a practical purpose
(Ouda, 2005) and should aim at improving the public sector accounting practice in the same …

The way 'Heritage Assets' are preserved is a symbol of a country's civilization (Shan, 2006).
Heritage assets (HA) are of utmost significance to shaping nations' identities. Their …

As the monetary cost of fraud escalates globally, and the ensuing confidence in financial
markets deteriorates, the international demand for quality in financial statements intensifies …