Accountant General’s Department of Malaysia (AGD)

Details: 4 July; 28086

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

A. Notice of issuance/ amendments

No.	Descriptions	Published
1.	Improvements to MPSASs 2023	December 2022

B. Handbook of Malaysian Public Sector Accounting Pronouncements

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7.	6	Consolidated and Separate Financial Statements (Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38)	November 2014
8.	7	Investments in Associates (Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38)	November 2014
9.	8	Interests In Joint Ventures (Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38)	March 2015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