Malaysian Public Sector Accounting Standards (MPSAS)  

Piawaian Perakaunan Sektor Awam Malaysia

 

No. MPSAS Description Published Effective Date
1. Preface to Malaysian Public Sector Accounting Standards March 2013 1 January  2017
2. 1 Presentation of Financial Statements March 2013 1 January  2017
3. 2 Cash Flow Statements March 2013 1 January  2017
4. 3 Accounting Policies, Changes in Accounting Estimates and Errors March 2013 1 January  2017
5. 4 The Effect of Changes in Foreign Exchange Rates June 2013 1 January  2017
6. 5 Borrowing Costs January 2015 1 January  2017
7. 6

Consolidated and Separate Financial Statements

(Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38)

November 2014 1 January  2017
8. 7

Investments in Associates

(Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38)

November 2014 1 January  2017
9. 8

Interests In Joint Ventures

(Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38)

March 2015 1 January  2017
10. 9 Revenue From Exchange Transactions March 2013 1 January  2017
11. 11 Construction Contracts March 2015 1 January  2017
12. 12 Inventories March 2013 1 January  2017
13. 13 Leases August 2013 1 January  2017
14. 14 Events After The Reporting Date May 2014 1 January  2017
15. 16 Investment Property August 2013 1 January  2017
16. 17 Property, Plant and Equipment March 2013 1 January  2017
17. 19 Provisions, Contingent Liabilities And Contingent Assets February 2014 1 January  2017
18. 20 Related Party Disclosures August 2015 1 January  2017
19. 21 Impairment of Non-Cash-Generating Assets March 2014 1 January  2017
20. 22 Disclosure of Financial Information about the General Government Sector August 2015 1 January  2017
21. 23 Revenue From Non-Exchange Transactions (Taxes and Transfers) March 2013 1 January  2017
22. 24 Presentation of Budget Information in Financial Statements June 2013 1 January  2017
23. 25 Employee Benefits March 2014 1 January  2017
24. 26 Impairment of Cash-Generating Assets March 2014 1 January  2017
25. 27 Agriculture March 2015 1 January  2017
26. 28 Financial Instruments: Presentation May 2014 1 January  2017
27. 29 Financial Instruments: Recognition And Measurement April 2015 1 January  2017
28. 30 Financial Instruments: Disclosures November 2015 1 January  2017
29. 31 Intangible Assets April 2014 1 January  2017
30. 32 Service Concession Arrangements: Grantor March 2016 1 January  2017
31. 33 First-Time Adoption of Accrual Basis Malaysian Public Sector Accounting Standards (MPSASs) November 2015 1 January  2017
32. 34 Separate Financial Statements January 2016 1 January  2017
33. 35 Consolidated Financial Statements March 2016 1 January  2017
34. 36 Investments in Associates and Joint Ventures June 2016 1 January  2017
35. 37 Joint Arrangements August 2016 1 January  2017
36. 38 Disclosure of Interests in Other Entities December 2016 1 January  2017

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