Accountant General’s Department of Malaysia (AGD)

Details: 30 November 2023; 685

Panduan Pelaksanaan PPIBZW dikeluarkan mengikut fasa seperti berikut :

Fasa	Panduan Pelaksanaan
Fasa 2 Panduan Pelaksanaan PPIBZW – Aset	Seksyen 12, Hartanah Loji dan Peralatan
	Seksyen 13, Hartanah Pelaburan
	Seksyen 15, Pertanian
	Seksyen 16, Pajakan
	Seksyen 17, Aset Tak Ketara
Fasa 3 Panduan Pelaksanaan PPIBZW – Hasil, Belanja dan Liabiliti	Seksyen 18, Hasil daripada Transaksi Pertukaran
	Seksyen 19, Hasil daripada Transaksi Bukan Pertukaran (Zakat dan Pindahan)
	Seksyen 20, Manfaat Pekerja
	Seksyen 21, Kesan Perubahan Kadar Pertukaran Asing
	Seksyen 22, Kos Pembiayaan
	Seksyen 23, Kontrak Pembinaan
	Seksyen 24, Sumbangan daripada Pewakaf
	Seksyen 25, Peruntukan, Liabiliti Luar Jangka & Aset Luar Jangka
	Seksyen 26, Instrumen Kewangan
Fasa 4 Panduan Pelaksanaan PPIBZW – Pendedahan Lain	Seksyen 27, Dasar Perakaunan, Perubahan dalam Anggaran Perakaunan dan Kesilapan
	Seksyen 28, Peristiwa Selepas Tarikh Pelaporan
	Seksyen 29, Pendedahan Pihak Berkaitan
	Seksyen 30, Pembentangan Maklumat Bajet dalam Penyata Kewangan
	Seksyen 31, Pengaturan Bersama
	Seksyen 32, Penyata Kewangan Berasingan
	Seksyen 33, Penyata Kewangan Disatukan
	Seksyen 34, Pelaburan dalam Entiti Bersekutu dan Usaha Sama
	Seksyen 35, Pendedahan Kepentingan Dalam Entiti Lain

Details: 29 November 2023; 658

BIL.	PERIHAL	DITERBITKAN PADA	TARIKH KUATKUASA
1	Improvements to MPSASs	Disember 2022	1 Januari 2024

Details: 19 December 2023; 4560

Accountant General’s Department of Malaysia have formed a syariah based governance structure which responsible in the development and implementation of Islamic Accounting Standards for Baitulmal, Zakat and Wakaf in Malaysia. The committees are as follows :

Details: 26 January 2024; 7539

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	PPIBZW – Asset	18 February 2022	1 January 2022	1 January 2025
Phase 3	PPIBZW – Revenue, Expenses and Liability	4 April 2023	1 January 2023	1 January 2025
Phase 4	PPIBZW – Other Disclosure	10 Januari 2024	1 January 2024	1 January 2025

Details: 6 September 2021; 3564

Research

In developing the Islamic Accounting Standards for Baitulmal, Zakat dan Wakaf Institutions in Malaysia, Accountant General’s Department of Malaysia has conducted research on four areas of accounting and financial reporting in three different zones.

List of Research Report are as follows :

PHASE	REPORT
Phase 1	Research Report for Phase 1 – Presentation of Financial Report
Phase 2	Research Report for Phase 2 – Asset Zone 1 (Johore, Malacca, Selangor, Negeri Sembilan & Sabah)
	Research Report for Phase 2 – Asset Zone 2 (Perak, Penang, Kedah, Perlis & Sarawak)
	Research Report for Phase 2 – Asset Zone 3 (Federal Territories, Pahang, Terengganu & Kelantan)
Phase 3	Research Report for Phase 3 – Revenue, Expenses and Liability Zone 1 (Johore, Malacca, Selangor, Negeri Sembilan & Sabah)
	Research Report for Phase 3 – Revenue, Expenses and Liability Zone 2 (Perak, Penang, Kedah, Perlis & Sarawak)
	Research Report for Phase 3 – Revenue, Expenses and Liability Zone 3 (UIAM)
Phase 4	Research Report for Phase 4 – Other Disclosure Zone 1 (Johore, Malacca, Selangor, Negeri Sembilan & Sabah)
	Research Report for Phase 4 – Other Disclosure Zone 2 (Perak, Penang, Kedah, Perlis & Sarawak)
	Research Report for Phase 4 – Other Disclosure Zone 3 (Federal Territories, Pahang, Terengganu & Kelantan)

Details: 24 July 2021; 174

Dalam proses kemaskini.

Details: 24 July 2021; 60801

iGFMAS consists of 17 modules that perform the main functions of recording, processing, accounting and reporting all transactions related to payment, receipt, salary management, unclaimed money management, loan management, asset accounting, cash management and fund management to prepare the Federal Government Financial Statements that are based on modified cash and accrual accounting. As of 15 July 2020, iGFMAS has reached 100% of its development progress and obtained Information Security Management System (ISMS) certification, MS ISO / IEC 27001: 2013 on 24 June 2020. iGFMAS has been going live from 1 January 2018 and is used by 27 ministries, 55 Controlling Officers, 6,643 Responsibility Centers and 800,000 users throughout Malaysia. iGFMAS is put into use to replace the 3 existing systems, namely GFMAS, eSPKB and eTerimaan. To date, iGFMAS has operated well and integrated with 98 agencies including ePerolehan, eBantuan, bank, salary deduction agencies, bulk agencies, collection agencies and others. iGFMAS is also in the process of integrating with HRMIS in the near future.
1. Headquarters-based system using one database and one data center.
2. Integrated system - accounting office functions (GFMAS) and responsibility centers (eSPKB and eTerimaan.
3. The upgrading of existing GFMAS version 4.7 to improvised SAP ECC6 version.
4. Based on cash and accrual accounting.

Details: 28 December 2023; 31027

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

A. Malaysian Public Sector Accounting Pronouncements Handbook 2023

NO.	MPSAS	DESCRIPTION	PUBLISHED	EFFECTIVE DATE
1.	Malaysian Public Sector Accounting Pronouncements Handbook 2023 – Volume 1		November 2023	1 January 2024
	Malaysian Public Sector Accounting Pronouncements Handbook 2023 – Volume 2		November 2023	1 January 2024
	The Glimpse Improvements to MPSASs 2023 & MPSAS Handbook 2023		November 2023	1 January 2024
2.	Preface to Malaysian Public Sector Accounting Standards		November 2023	1 January 2024
4.	1	Presentation of Financial Statements	November 2023	1 January 2024
5.	2	Cash Flow Statements	November 2023	1 January 2024
6.	3	Accounting Policies, Changes in Accounting Estimates and Errors	November 2023	1 January 2024
7.	4	The Effect of Changes in Foreign Exchange Rates	November 2023	1 January 2024
8.	5	Borrowing Costs	November 2023	1 January 2024
9.	9	Revenue From Exchange Transactions	November 2023	1 January 2024
10.	11	Construction Contracts	November 2023	1 January 2024
11.	12	Inventories	November 2023	1 January 2024
12.	13	Leases	November 2023	1 January 2024
13.	14	Events After The Reporting Date	November 2023	1 January 2024
14.	16	Investment Property	November 2023	1 January 2024
15.	17	Property, Plant and Equipment	November 2023	1 January 2024
16.	19	Provisions, Contingent Liabilities and Contingent Assets	November 2023	1 January 2024
17.	20	Related Party Disclosure	November 2023	1 January 2024
18.	21	Impairment of Non-Cash-Generating Assets	November 2023	1 January 2024
19.	22	Disclosure of Financial Information about the General Government Sector	November 2023	1 January 2024
20.	23	Revenue From Non-Exchange Transactions Taxes & Transfers	November 2023	1 January 2024
21.	24	Presentation of Budget Information in Financial Statements	November 2023	1 January 2024
22.	25	Employee Benefits	November 2023	1 January 2024
23.	26	Impairment of Cash-Generating Assets	November 2023	1 January 2024
24.	27	Agriculture	November 2023	1 January 2024
25.	28	Financial Instruments: Presentation	November 2023	1 January 2024
26.	29	Financial Instruments : Recognition And Measurement	November 2023	1 January 2024
27.	30	Financial Instruments: Disclosure	November 2023	1 January 2024
28.	31	Intangible Assets	November 2023	1 January 2024
29.	32	Service Concession Arrangements: Grantor	November 2023	1 January 2024
30.	33	First-Time Adoption of Accrual Basis MPSASs	November 2023	1 January 2024
31.	34	Separate Financial Statements	November 2023	1 January 2024
32.	35	Consolidated Financial Statements	November 2023	1 January 2024
33.	36	Investments in Associates and Joint Ventures	November 2023	1 January 2024
34.	37	Joint Arrangements	November 2023	1 January 2024
35.	38	Disclosure of Interest in Other Entities	November 2023	1 January 2024
36.	40	Public Sector Combinations	October 2021	1 January 2024

B. Malaysian Public Sector Accounting Standards (MPSAS) - First Edition

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

Details: 24 July 2021; 40082

Standard Accounting System For Government Agencies (SAGA)

From 1 April 2004, AG is the lead agency in the implementation of the expansion project SAGA after taking over from MAMPU..

LIST OF AGENCY (BBP / BBN / PBT / MAIN) OBTAINED SAGA COMPLIANCE CERTIFICATE AS YEAR 2021

NO.	AGENCY	YEAR
1	INSTITUT PENYELIDIKAN PERHUTANAN MALAYSIA (FRIM)	2010
2	LEMBAGA GETAH MALAYSIA (LGM)	2010
3	MAJLIS PEMBANGUNAN WILAYAH EKONOMI PANTAI TIMUR (ECER)	2011
4	UNIVERSITI SAINS MALAYSIA (USM)	2011
5	SURUHANJAYA PERKHIDMATAN AIR NEGARA (SPAN)	2012
6	LEMBAGA HASIL DALAM NEGERI (LHDN)	2012
7	INSTITUT PENYELIDIKAN KESELAMATAN JALAN RAYA MALAYSIA (MIROS)	2013
8	PERBADANAN LABUAN (PL)	2013
9	PERBADANAN PUTRAJAYA (PPJ)	2013
10	LEMBAGA PELABUHAN BINTULU (LPB)	2013
11	LEMBAGA PELABUHAN LABUAN (LPL)	2013
12	UNIVERSITI MALAYSIA PAHANG (UMP)	2013
13	LEMBAGA KEMAJUAN KELANTAN SELATAN (KESEDAR)	2014
14	LEMBAGA PEMBANGUNAN LANGKAWI (LADA)	2015
15	LEMBAGA TABUNG HAJI (LTH)	2016
16	INSTITUT PENYELIDIKAN & KEMAJUAN PERTANIAN MALAYSIA (MARDI)	2016
17	LEMBAGA PERTUBUHAN PELADANG (LPP)	2016
18	KUMPULAN WANG SIMPANAN PEKERJA (KWSP)	2016
19	INSTITUT KOPERASI MALAYSIA (IKM)	2016
20	PERBADANAN PERUSAHAAN KECIL DAN SEDERHANA MALAYSIA (SME CORP. MALAYSIA)	2016
21	LEMBAGA TABUNG ANGKATAN TENTERA (LTAT)	2016
22	MALAYSIAN INVESTMENT DEVELOPMENT AUTHORITY (MIDA)	2016
23	MALAYSIAN PRODUCTIVITY CORPORATION (MPC)	2016
24	LEMBAGA PELABUHAN JOHOR (LPJ)	2016
25	LEMBAGA PELABUHAN TELUK EWA	2016
26	LEMBAGA PELABUHAN KUANTAN (LPKUANTAN)	2016
27	LEMBAGA PELABUHAN KEMAMAN ((LPKMN)	2016
28	SURUHANJAYA PELABUHAN PULAU PINANG (SPPP)	2016
29	LEMBAGA LADA MALAYSIA (MPB)	2016
30	UNIVERSITI TEKNOLOGI MARA (UITM)	2016
31	UNIVERSITI TUN HUSSIEN ONN MALAYSIA (UTHM)	2016
32	UNIVERSITI PERTAHANAN NASIONAL MALAYSIA (UPNM)	2016
33	MAJLIS BANDARAYA IPOH (MBI)	2016
34	MAJLIS PERBANDARAN KUALA LANGAT (MPKL)	2016
35	INSTITUT PENYELIDIKAN PEMBANGUNAN BELIA MALAYSIA (IYRES)	2017
36	LEMBAGA LEBUHRAYA MALAYSIA (LLM)	2017
37	MAJLIS SUKAN WILAYAH PERSEKUTUAN (MSWP)	2017
38	LEMBAGA KEMAJUAN PERTANIAN MUDA (MADA)	2017
39	LEMBAGA PERINDUSTRIAN NANAS MALAYSIA (LPNM)	2017
40	PERBADANAN INSURANS DEPOSIT MALAYSIA (PIDM)	2017
41	SURUHANJAYA KOPERASI MALAYSIA (SKM)	2017
42	AKADEMI SAINS MALAYSIA (ASM)	2017
43	LEMBAGA PELABUHAN KLANG (LPK)	2017
44	LEMBAGA PELABUHAN MELAKA (LPM)	2017
45	PERBADANAN ASET KERETAPI (RAC)	2017
46	LEMBAGA PEMBANGUNAN SENI VISUAL NEGARA (LPSVN)	2017
47	LEMBAGA KOKO MALAYSIA (LKM)	2017
48	LEMBAGA PERINDUSTRIAN KAYU MALAYSIA (MTIB)	2017
49	LEMBAGA MINYAK SAWIT MALAYSIA (MPOB)	2017
50	MAJLIS BANDARAYA SEBERANG PERAI (MBSP)	2017
51	UNIVERSITI PUTRA MALAYSIA (UPM)	2017
52	UNIVERSITI TEKNOLOGI MALAYSIA (UTM)	2017
53	UNIVERSITI SULTAN ZAINAL ABIDIN (UNISZA)	2017
54	PERBADANAN PENGURUSAN SISA PEPEJAL DAN PEMBERSIHAN AWAM (SWCORP)	2017
55	LEMBAGA AIR PERAK (LAP)	2017
56	MAJLIS PERBANDARAN SEPANG (MPS)	2017
57	MAJLIS AGAMA ISLAM NEGERI SEMBILAN (MAINS)	2017
58	MAJLIS AGAMA ISLAM & ADAT ISTIADAT MELAYU PERLIS (MAIPs)	2017
59	MAJLIS SUKAN NEGARA (MSN)	2018
60	SURUHANJAYA TENAGA (ST)	2018
61	PERBADANAN HARTA INTELEK MALAYSIA (MyIPO)	2018
62	MALAYSIA EXTERNAL TRADE DEVELOPMENT CORPORATION (MATRADE)	2018
63	UNIVERSITI MALAYSIA SARAWAK (UNIMAS)	2018
64	UNIVERSITI TEKNIKAL MALAYSIA MELAKA (UTEM)	2018
65	LEMBAGA MUZIUM NEGERI PULAU PINANG (LMNPP)	2018
66	LEMBAGA MUZIUM NEGERI TERENGGANU (LMNT)	2018
67	MAJLIS DAERAH KAMPAR (MDKpr)	2018
68	MAJLIS BANDARAYA PULAU PINANG (MBPP)	2018
69	MAJLIS PERBANDARAN SELAYANG (MPS)	2018
70	MAJLIS AGAMA ISLAM NEGERI KEDAH DARUL AMAN (MAIKH)	2018
71	MAJLIS UGAMA ISLAM DAN ADAT RESAM MELAYU PAHANG (MAIP)	2018
72	MAJLIS PEPERIKSAAN MALAYSIA (MPM)	2019
73	PERBADANAN KEMAJUAN KRAFTANGAN MALAYSIA (PKKM)	2019
74	UNIVERSITI MALAYSIA TERENGGANU (UMT)	2019
75	UNIVERSITI MALAYSIA KELANTAN (UMK)	2019
76	AGENSI KELAYAKAN MALAYSIA (MQA)	2019
77	UNIVERSITI KEBANGSAAN MALAYSIA (UKM)	2019
78	YAYASAN PEMBANGUNAN KELUARGA TERENGGANU (YPKT)	2019
79	PERBADANAN KEMAJUAN NEGERI, NEGERI SEMBILAN (PKNNS)	2019
80	MAJLIS AGAMA ISLAM DAN ADAT MELAYU TERENGGANU (MAIDAM)	2019
81	SUSTAINABLE ENERGY DEVELOPMENT AUTHORITY (SEDA)	2020
82	PERBADANAN TABUNG PENDIDIKAN TINGGI NASIONAL (PTPTN)	2020
83	MAJLIS DAERAH CAMERON HIGHLANDS (MDCH)	2020
84	MAJLIS DAERAH TANJUNG MALIM (MDTM)	2020
85	MAJLIS PERBANDARAN KEMAMAN (MPK)	2020
86	MAJLIS PERBANDARAN MANJUNG (MPM)	2021
87	YAYASAN LAPORAN KEWANGAN (FRF)	2021
88	LEMBAGA KENAF DANTEMBAKAU NEGARA (LKTN)	2021
89	UNIVERSITI MALAYA (UM)	2021
90	PERBADANAN PR1MA MALAYSIA (PR1MA)	2021
91	PERTUBUHAN KESELAMATAN SOSIAL (PERKESO)	2021

Bahagian Khidmat Perunding
Jabatan Akauntan Negara Malaysia
SPANM no. 3 year 2018 is to provide guidances on SAGA implementation, monitoring and compliance to government agencies which comprising of Federal Statutory Bodies (BBP), State Statutory Bodies (BBN), Local Authorities (PBT) and the Islamic Religious Council State (MAIN).

SPANM Bil. 3 Tahun 2018

Details: 15 April 2024; 39149

Sistem Perakaunan Akruan Kerajaan Negeri or iSPEKS is an accrual based accounting system and has been developed in line with the Government's aspiration towards an accrual accounting landscape. The development of the system has been started since 2015 and State Government of Johor has been chosen as a pilot state.