The Mỹ Sơn temple complex is regarded one of the foremost Hindu temple complexes in Southeast Asia and is the foremost heritage site of this nature in Vietnam. It is often compared with other historical temple complexes in Southeast Asia, such as Borobudur of Java in Indonesia, Angkor Wat of Cambodia, Bagan of Myanmar and Ayutthaya of Thailand. As of 1999, Mỹ Sơn has been recognized by UNESCO as a world heritage site. At its 23rd meeting, UNESCO accorded Mỹ Sơn this recognition pursuant to its criterion C (II), as an example of evolution and change in culture, and pursuant to its criterion C (III), as evidence of an Asian civilization which is now extinct.