Fawn And Deer: A Public Institution’s Biological Assets Valuation
Zaimah Abdullah, Hasnah Shaari, Sitraselvi Chandren, Arifatul Husna Mohd Ariff
Informasi Umum
Kode
24.10.079
Klasifikasi
657 - Accounting
Jenis
Case Studies
Subjek
Accounting-business Activity
No. Rak
Dilihat
263 kali
Informasi Lainnya
Abstraksi
This case provides a study on agricultural activity at Universiti Pengurusan Malaysia (UNIPM). The purpose of this case is to create greater awareness for case users on the accounting framework and on methods recommended for recording specific assets in agricultural activity, i.e., biological assets. This case provides users with experience in explaining the nature of an organization’s agricultural activities and accounting for biological assets as recommended in the Malaysian accounting framework. In addition, users are exposed to some current issues in accounting standards, such as ethical issues. In this case, Fakhrul, an accountant at UNIPM and a leader of the Asset Unit, was responsible for reporting the value of all UNIPM’s assets, including biological assets. He was instructed to accurately recognize, measure, and disclose the value of biological assets according to the appropriate accounting standard. Furthermore, UNIPM had been urged to replace the existing accounting standard of the Malaysian Private Entity Reporting Standard (MPERS) with the Malaysian Public Sector Accounting Standard (MPSAS). Fakhrul was considering how to account for and report biological assets according to the new MPSAS. This case is a decision making or ‘unfinished’ case which is suitable for financial accounting and reporting courses. The names of the people and the university are fictitious, but the details were based on actual events. A series of interviews were conducted with the key players to gather the data. Other useful documents such as the university’s annual report, university’s website and the deer reports were also referred.
Koleksi & Sirkulasi
Tersedia 1 dari total 1 Koleksi
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Pengarang
| Nama | Zaimah Abdullah, Hasnah Shaari, Sitraselvi Chandren, Arifatul Husna Mohd Ariff |
| Jenis | Perorangan |
| Penyunting | |
| Penerjemah |
Penerbit
| Nama | Emerald |
| Kota | New York |
| Tahun | 2024 |
Sirkulasi
| Harga sewa | IDR 0,00 |
| Denda harian | IDR 0,00 |
| Jenis | Non-Sirkulasi |
