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Accounting Government Accounting Standards Accrual Basis

Accrual Basis

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

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7. 6 Consolidated and Separate Financial Statements (Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38) November 2014
8. 7 Investments in Associates (Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38) November 2014
9. 8 Interests In Joint Ventures (Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38) March 2015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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Accountant General's Department of Malaysia (AGD)
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