Piawaian Perakaunan Sektor Awam Malaysia (MPSAS)
Malaysian Public Sector Accounting Standards (MPSAS)
- A. Malaysian Public Sector Accounting Pronouncements Handbook 2023
BIL.
MPSAS
PERIHAL
DITERBITKAN PADA
TARIKH KUATKUASA
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.
Prakata kepada Malaysian Public Sector Accounting Standards (MPSAS)
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
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
October 2021
1 January 2024
- B. Malaysian Public Sector Accounting Standards (MPSAS)
BIL MPSAS PERIHAL DITERBITKAN PADA TARIKH KUATKUASA 1. Preface to Malaysian Public Sector Accounting Standards Mac 2013 - 2. 1 Pembentangan Penyata Kewangan Mac 2013 1 Januari 2017 3. 2 Penyata Aliran Tunai Mac 2013 1 Januari 2017 4. 3 Dasar Perakaunan, Perubahan dalam Anggaran Perakaunan dan Kesilapan Mac 2013 1 Januari 2017 5. 4 Kesan Perubahan Kadar Pertukaran Asing Jun 2013 1 Januari 2017 6. 5 Kos Pinjaman Jan 2015 1 Januari 2017 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) Mac 2015 - 10. 9 Hasil daripada Urus Niaga Pertukaran Mac 2013 1 Januari 2017 11. 11 Kontrak Pembinaan Mac 2015 1 Januari 2017 12. 12 Inventori Mac 2013 1 Januari 2017 13. 13. Pajakan Ogos 2013 1 Januari 2017 14. 14 Peristiwa Selepas Tempoh Pelaporan Mei 2013 1 Januari 2017 15. 16 Hartanah Pelaburan Ogos 2013 1 Januari 2017 16. 17 Hartanah, Loji dan Peralatan Mac 2013 1 Januari 2017 17. 19 Peruntukan, Liabiliti Luar Jangka dan Aset Luar Jangka Feb 2014 1 Januari 2017 18. 20 Pendedahan Pihak Berkaitan Ogos 2015 1 Januari 2017 19. 21 Penjejasan Nilai Aset Tidak Menjana Tunai Mac 2014 1 Januari 2017 20. 22 Ogos 2015 1 Januari 2017 21. 23 Hasil daripada Urus Niaga Bukan Pertukaran (Cukai dan Pindahan) Mac 2013 1 Januari 2017 22. 24 Pembentangan Maklumat Bajet dalam Penyata Kewangan Jun 2013 1 Januari 2017 23. 25 Manfaat Pekerja Mac 2014 1 Januari 2017 24. 26 Penjejasan Nilai Aset Menjana Tunai Mac 2014 1 Januari 2017 25. 27 Pertanian Mac 2015 1 Januari 2017 26. 28 Instrumen Kewangan: Pembentangan Mei 2014 1 Januari 2017 27. 29 Instrumen Kewangan: Pengiktirafan dan Pengukuran April 2015 1 Januari 2017 28. 30 Instrumen Kewangan: Pendedahan Nov 2015 1 Januari 2017 29. 31 Aset Tak Ketara Apr 2014 1 Januari 2017 30. 32 Pengaturan Konsesi Perkhidmatan:Grantor Mac 2016 1 Januari 2017 31. 33 Pemakaian Kali Pertama Piawaian Perakaunan Sektor Awam Malaysia (MPSAS) Asas Akruan November 2015 1 Januari 2017 32. 34 Penyata Kewangan Berasingan Jan 2016 1 Januari 2017 33. 35 Penyata Kewangan Disatukan Mac 2016 1 Januari 2017 34. 36 Pelaburan dalam Entiti Bersekutu dan Usaha Sama Jun 2016 1 Januari 2017 35. 37 Pengaturan Bersama Ogos 2016 1 Januari 2017 36. 38 Pendedahan Kepentingan dalam Entiti Lain Disember 2016 1 Januari 2017 37. 40 Penggabungan Sektor Awam October 2021 1 Januari 2023 38. The Glimpse_MPSAS 40 Public Sector Combinations January 2022 -