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Accounting Islamic Accounting Standard Islamic Accounting Standards for Baitulmal, Zakat and Wakaf (PPIBZW)
PurposeScope

To standardize the presentation of financial reporting and accounting related to asset (including wakaf asset), liability, revenue and expenses for Baitulmal, Zakat and Wakaf in Malaysia.

This standard is drafted for Institutions that govern and manage Baitulmal, Zakat and Wakaf or other Islamic resources for General Purpose Financial Report.

PPIBZW was issued according to related phase :

PHASE STANDARDS DATE OF ISSUANCE DATE OF EARLY ADOPTION DATE OF ENFORCEMENT
Phase 1 PPIBZW – Presentation of Financial Report 23 February 2021 1 January 2021 1 January 2025
Phase 2 Exposure Draft PPIBZW – Asset (DD/2021/01) 1 April 2021 - -
PPIBZW – Asset - - -
Phase 3 Exposure Draft PPIBZW – Revenue, Expenses and Liability - - -
PPIBZW – Revenue, Expenses and Liability - - -
Phase 4 Exposure Draft PPIBZW – Other Disclosure - - -
PPIBZW – Other Disclosure - - -

Contact Us

Accountant General's Department of Malaysia (AGD)
Level 1-8, Ministry of Finance Complex,
No. 1, Persiaran Perdana, Precinct 2, 62594 Putrajaya
    +603-8882 1000
    +603-8889 5821
    korporat[at]anm[dot]gov[dot]my

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