Accrual Basis Details 25 April 23576 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Foreign Exchange Rates June 2013 6. 5 Borrowing Costs January 2015 7. 6 Consolidated and Separate Financial Statements (Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38) November 2014 8. 7 Investments in Associates (Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38) November 2014 9. 8 Interests In Joint Ventures (Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38) March 2015 10. 9 Revenue From Exchange Transactions March 2013 11. 11 Construction Contracts March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