Piawaian Perakaunan Sektor Awam Malaysia (MPSAS)
Malaysian Public Sector Accounting Standards (MPSAS)
Nota :
**Nota: MPSAS versi Bahasa Melayu akan dikemaskini dari masa ke semasa.
**Nota: MPSAS versi Bahasa Melayu akan dikemaskini dari masa ke semasa.
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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 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)
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 -