Accountant General’s Department of Malaysia (AGD) - Malaysian Public Sector Accounting Standards (MPSAS)

Details: 28 December 2023; 31259

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

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