The Social Sciences

Year: 2016
Volume: 11
Issue: 30
Page No. 7263 - 7267

A Case Study on Accounting for Heritage Assets

Authors : Halimah Nasibah Ahmad, Natrah Saad, Nor Laili Hassan, Mohamad Sharofi Hj Ismail and Md Suhaimi Md Saleh

References

Barton, A.D., 2000. Accounting for public heritage facilities-assets or liabilities of the government?. Accounting Auditing Accountability J., 13: 219-236.
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Hooper, K., K. Kearins and R. Green, 2005. Knowing the price of everything and the value of nothing: Accounting for heritage assets. Accounting Auditing Accountability J., 18: 410-433.
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Miles, M.B. and A.M. Huberman, 1994. Qualitative Data Analysis: An Expanded Sourcebook. 2nd Eds., Sage, Thousand Oaks, California, ISBN:0-8039-5540-5, Pages: 339.

Nasi, S., K. Hansen and H. Hefzi, 2001. Off balance sheet assets in central governments: Are they unique or are they really assets. J. Interdiscip. Stud., 14: 137-154.
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Ouda, H.A., 2014. A practical accounting approach for heritage assets under accrual accounting: With special focus on Egypt. Intl. J. Governmental Financial Manage., 14: 1-80.

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