Pengukuran Susulan Bagi Aset Hartanah, Loji dan Peralatan Sektor Awam: Perbandingan Amalan Semasa di Empat Negara Terpilih
Notice bibliographique
Résumé
Purpose: This study aims to identify and compare the basis for subsequent measurement of property, plant and equipment (PPE) assets used in four (4) selected countries, namely the United Kingdom (UK), New Zealand, Australia and Canada. Design/ Methodology/ Approach: Content analysis of documents, including government financial reports, accounting standards and financial report manuals, was carried out. The UK, New Zealand, Australia and Canada were selected because these countries have long used accrual basis accounting, which requires non-financial assets, including PPE assets to be valued and capitalised. Being pioneers in the implementation of accrual basis accounting, their experience in accounting for HLP assets, especially the measurement of the assets, can be used as a guide to be applied in developing countries such as Malaysia. Findings: Overall, for subsequent measurement of public sector PPE assets, both historical cost and current value models are used depending on the type or category of assets identified, except for Canada which only uses the historical cost model. There are similarities between New Zealand and Australia which apply the fair value basis under the current value model for most PPE assets. While unique to the UK, the current operating value basis is used for certain PPE assets such as land and buildings and infrastructure assets. Research Limitations/ Implications: Data for the study was collected from secondary sources and depends entirely on what was reported and contained in the analyzed documents. In addition, only the current practices of four countries were studied, thus it is impossible to generalize to the entire public sector organisation. Practical Implications: The results of the study are expected to be a useful input to suggest the best method of subsequent measurement of PPE assets that can be practiced in the public sector in Malaysia. Next, the findings of the study can be used as a guide by the Accountant General's Department of Malaysia (AGD) to draft accounting standards and policies for the subsequent measurement of public sector PPE assets. Originality/ Value: The study reported in this article includes a comparison of PPE asset subsequent measurement practices in four (4) selected developed countries that have long practiced accrual basis accounting. The results of the study may fuel more studies to examine the implications of each subsequent measurement basis on the performance and financial position of the country and further suggest the best method of subsequent measurement for public sector assets in Malaysia. Keywords: Measurement of the public sector assets, subsequent measurement, basis of asset measurement, current operational value.
Récupéré en direct depuis OpenAlex et désinversé. Les résumés ne sont pas conservés dans cette base de données : les index inversés représentent 8,6 Go des 9,3 Go de texte de la base, et le serveur dispose de 13 Go libres.
Comment cette classification a été obtenuedéplier
Prédiction distillée sur la base complète
Imitation des enseignantsNi prévalence calibrée, ni vérité terrain. Validation humaine à venir. Apprise à partir de 10 348 étiquettes directes de Codex et de 10 348 étiquettes directes de Gemma. Le mode candidate est l'union des têtes enseignantes seuillées; le consensus est leur intersection. Ces sorties portent le statut machine_predicted_unvalidated et ne sont ni des étiquettes humaines ni des étiquettes directes de modèles de pointe.
Scores Codex et Gemma par catégorie
| Catégorie | Codex | Gemma |
|---|---|---|
| Métarecherche | 0,007 | 0,001 |
| Méta-épidémiologie (sens strict) | 0,000 | 0,000 |
| Méta-épidémiologie (sens large) | 0,000 | 0,000 |
| Bibliométrie | 0,002 | 0,001 |
| Études des sciences et des technologies | 0,000 | 0,000 |
| Communication savante | 0,002 | 0,002 |
| Science ouverte | 0,000 | 0,000 |
| Intégrité de la recherche | 0,000 | 0,001 |
| Charge utile insuffisante (le modèle a refusé de juger) | 0,000 | 0,000 |
Scores machine (provisoires)
Les deux têtes enseignantes du modèle étudiant, lues sur ce travail. Un score ordonne la base pour la relecture; il n'affirme jamais une catégorie, et le statut de validation accompagne chaque rangée tel quel.
Scores de référence d'un modèle non mature (critères de maturité non atteints, 7 itérations). Un score ordonne; il n'affirme jamais une catégorie.
score_only:v0-immature-baseline · tel quel depuis la passe de notation : score_only signifie que le nombre peut ordonner les travaux, et qu'aucune étiquette de catégorie n'en découleClassification
machine, non validéePrédiction automatique; un appel candidat d’une seule tête enseignante, pas un consensus.
Le détail, modèle par modèle et score par score, se trouve en fin de page sous « Comment cette classification a été obtenue ».