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Malaysian Public Sector Accounting Standards (MPSAS)

Details

25 May 2024

40709

Malaysian Public Sector Accounting Standards (MPSAS)
Piawaian Perakaunan Sektor Awam Malaysia

• A. Malaysian Public Sector Accounting Pronouncements Handbook 2023

  NO.	MPSAS	DESCRIPTION	PUBLISHED	EFFECTIVE DATE
  1.	Malaysian Public Sector Accounting Pronouncements Handbook 2023 – Volume 1		November 2023	1 January 2024
  	Malaysian Public Sector Accounting Pronouncements Handbook 2023 – Volume 2		November 2023	1 January 2024
  	The Glimpse Improvements to MPSASs 2023 & MPSAS Handbook 2023		November 2023	1 January 2024
  2.	Preface to Malaysian Public Sector Accounting Standards		November 2023	1 January 2024
  4.	1	Presentation of Financial Statements	November 2023	1 January 2024
  5.	2	Cash Flow Statements	November 2023	1 January 2024
  6.	3	Accounting Policies, Changes in Accounting Estimates and Errors	November 2023	1 January 2024
  7.	4	The Effect of Changes in Foreign Exchange Rates	November 2023	1 January 2024
  8.	5	Borrowing Costs	November 2023	1 January 2024
  9.	9	Revenue From Exchange Transactions	November 2023	1 January 2024
  10.	11	Construction Contracts	November 2023	1 January 2024
  11.	12	Inventories	November 2023	1 January 2024
  12.	13	Leases	November 2023	1 January 2024
  13.	14	Events After The Reporting Date	November 2023	1 January 2024
  14.	16	Investment Property	November 2023	1 January 2024
  15.	17	Property, Plant and Equipment	November 2023	1 January 2024
  16.	19	Provisions, Contingent Liabilities and Contingent Assets	November 2023	1 January 2024
  17.	20	Related Party Disclosure	November 2023	1 January 2024
  18.	21	Impairment of Non-Cash-Generating Assets	November 2023	1 January 2024
  19.	22	Disclosure of Financial Information about the General Government Sector	November 2023	1 January 2024
  20.	23	Revenue From Non-Exchange Transactions Taxes & Transfers	November 2023	1 January 2024
  21.	24	Presentation of Budget Information in Financial Statements	November 2023	1 January 2024
  22.	25	Employee Benefits	November 2023	1 January 2024
  23.	26	Impairment of Cash-Generating Assets	November 2023	1 January 2024
  24.	27	Agriculture	November 2023	1 January 2024
  25.	28	Financial Instruments: Presentation	November 2023	1 January 2024
  26.	29	Financial Instruments : Recognition And Measurement	November 2023	1 January 2024
  27.	30	Financial Instruments: Disclosure	November 2023	1 January 2024
  28.	31	Intangible Assets	November 2023	1 January 2024
  29.	32	Service Concession Arrangements: Grantor	November 2023	1 January 2024
  30.	33	First-Time Adoption of Accrual Basis MPSASs	November 2023	1 January 2024
  31.	34	Separate Financial Statements	November 2023	1 January 2024
  32.	35	Consolidated Financial Statements	November 2023	1 January 2024
  33.	36	Investments in Associates and Joint Ventures	November 2023	1 January 2024
  34.	37	Joint Arrangements	November 2023	1 January 2024
  35.	38	Disclosure of Interest in Other Entities	November 2023	1 January 2024
  36.	40	Public Sector Combinations	October 2021	1 January 2024

• B. Malaysian Public Sector Accounting Standards (MPSAS)

  NO	MPSAS	DESCRIPTION	PUBLISHED
  1.		Preface to Malaysian Public Sector Accounting Standards	March 2013
  2.	1	Presentation of Financial Statements	March 2013
  3.	2	Cash Flow Statements	March 2013
  4.	3	Accounting Policies, Changes in Accounting Estimates and Errors	March 2013
  5.	4	The Effect of Changes in Foreign Exchange Rates	June 2013
  6.	5	Borrowing Costs	January 2015
  7.	6	Consolidated and Separate Financial Statements (Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38)	November 2014
  8.	7	Investments in Associates (Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38)	November 2014
  9.	8	Interests In Joint Ventures (Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38)	March 2015
  10.	9	Revenue From Exchange Transactions	March 2013
  11.	11	Construction Contracts	March 2015
  12.	12	Inventories	March 2013
  13.	13	Leases	August 2013
  14.	14	Events After The Reporting Date	May 2014
  15.	16	Investment Property	August 2013
  16.	17	Property, Plant and Equipment	March 2013
  17.	19	Provisions, Contingent Liabilities And Contingent Assets	February 2014
  18.	20	Related Party Disclosures	August 2015
  19.	21	Impairment of Non-Cash-Generating Assets	March 2014
  20.	22	Disclosure of Financial Information about the General Government Sector	August 2015
  21.	23	Revenue From Non-Exchange Transactions (Taxes and Transfers)	March 2013
  22.	24	Presentation of Budget Information in Financial Statements	June 2013
  23.	25	Employee Benefits	March 2014
  24.	26	Impairment of Cash-Generating Assets	March 2014
  25.	27	Agriculture	March 2015
  26.	28	Financial Instruments: Presentation	May 2014
  27.	29	Financial Instruments: Recognition And Measurement	April 2015
  28.	30	Financial Instruments: Disclosures	November 2015
  29.	31	Intangible Assets	April 2014
  30.	32	Service Concession Arrangements: Grantor	March 2016
  31.	33	First-Time Adoption of Accrual Basis Malaysian Public Sector Accounting Standards (MPSASs)	November 2015
  32.	34	Separate Financial Statements	January 2016
  33.	35	Consolidated Financial Statements	March 2016
  34.	36	Investments in Associates and Joint Ventures	June 2016
  35.	37	Joint Arrangements	August 2016
  36.	38	Disclosure of Interests in Other Entities	December 2016
  37.	40	Public Sector Combinations	October 2021
  		The Glimpse_MPSAS 40 Public Sector Combinations	January 2022

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