Malaysian Public Sector Accounting Standards (MPSAS)

  MALAYSIAN PUBLIC SECTOR ACCOUNTING PRONOUNCEMENTS HANDBOOK 2023
  Published : November 2023
   Volume 1 | Volume 2
   The Glimpse Improvements to MPSASs 2023 & MPSAS Handbook 2023


1.	Preface to MPSAS Published : December 2022 Version : Bahasa Malaysia \| English
2.	MPSAS 1 - Presentation of Financial Statements Published : December 2022 Version : Bahasa Malaysia \| English
3.	MPSAS 2 - Cash Flow Statements Published : December 2022 Version : Bahasa Malaysia \| English
4.	MPSAS 3 - Accounting Policies, Changes in Accounting Estimates and Errors Published : December 2022 Version : Bahasa Malaysia \| English
5.	MPSAS 4 - The Effect of Changes in Foreign Exchange Rates Published : December 2022 Version : Bahasa Malaysia \| English
6.	MPSAS 5 - Borrowing Costs Published : December 2022 Version : Bahasa Malaysia \| English
7.	MPSAS 9 - Revenue From Exchange Transactions Published : December 2022 Version : Bahasa Malaysia \| English
8.	MPSAS 11 - Construction Contracts Published : December 2022 Version : Bahasa Malaysia \| English
9.	MPSAS 12 - Inventories Published : December 2022 Version : Bahasa Malaysia \| English
10.	MPSAS 13 - Leases Published : December 2022 Version : Bahasa Malaysia \| English
11.	MPSAS 14 - Events After The Reporting Date Published : December 2022 Version : Bahasa Malaysia \| English
12.	MPSAS 16 - Investment Property Published : December 2022 Version : Bahasa Malaysia \| English
13.	MPSAS 17 - Property, Plant and Equipment Published : December 2022 Version : Bahasa Malaysia \| English
14.	MPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets Published : December 2022 Version : Bahasa Malaysia \| English
15.	MPSAS 20 - Related Party Disclosure Published : December 2022 Version : Bahasa Malaysia \| English
16.	MPSAS 21 - Impairment of Non-Cash-Generating Assets Published : December 2022 Version : Bahasa Malaysia \| English
17.	MPSAS 22 - Disclosure of Financial Information about the General Government Sector Published : December 2022 Version : Bahasa Malaysia \| English
18.	MPSAS 23 - Revenue From Non-Exchange Transactions Taxes & Transfers Published : December 2022 Version : Bahasa Malaysia \| English
19.	MPSAS 24 - Presentation of Budget Information in Financial Statements Published : December 2022 Version : Bahasa Malaysia \| English
20.	MPSAS 25 - Employee Benefits Published : December 2022 Version : Bahasa Malaysia \| English
21.	MPSAS 26 - Impairment of Cash-Generating Assets Published : December 2022 Version : Bahasa Malaysia \| English
22.	MPSAS 27 - Agriculture Published : December 2022 Version : Bahasa Malaysia \| English
23.	MPSAS 28 - Financial Instruments: Presentation Published : December 2022 Version : Bahasa Malaysia \| English
24.	MPSAS 29 - Financial Instruments : Recognition And Measurement Published : December 2022 Version : Bahasa Malaysia \| English
25.	MPSAS 30 - Financial Instruments: Disclosure Published : December 2022 Version : Bahasa Malaysia \| English
26.	MPSAS 31 - Intangible Assets Published : December 2022 Version : Bahasa Malaysia \| English
27.	MPSAS 32 - Service Concession Arrangements: Grantor Published : December 2022 Version : Bahasa Malaysia \| English
28.	MPSAS 33 - First-Time Adoption of Accrual Basis MPSASs Published : December 2022 Version : Bahasa Malaysia \| English
29.	MPSAS 34 - Separate Financial Statements Published : December 2022 Version : Bahasa Malaysia \| English
30.	MPSAS 35 - Consolidated Financial Statements Published : December 2022 Version : Bahasa Malaysia \| English
31.	MPSAS 36 - Investments in Associates and Joint Ventures Published : December 2022 Version : Bahasa Malaysia \| English
32.	MPSAS 37 - Joint Arrangements Published : December 2022 Version : Bahasa Malaysia \| English
33.	MPSAS 38 - Disclosure of Interest in Other Entities Published : December 2022 Version : Bahasa Malaysia \| English
34.	MPSAS 40 - Public Sector Combinations Published : Oktober 2021 The Glimpse MPSAS 40 Public Sector Combinations Version : Bahasa Malaysia \| English

IMPROVEMENT TO MPSASs


1.	Improvements to MPSASs 2023 Published : December 2022 Version : Bahasa Malaysia \| English

MALAYSIAN PUBLIC SECTOR ACCOUNTING STANDARDS (FIRST EDITION)


1.	Preface to MPSAS Published : March 2013 Version : Bahasa Malaysia \| English
2.	MPSAS 1 - Presentation of Financial Statements Published : March 2013 Version : Bahasa Malaysia \| English
3.	MPSAS 2 - Cash Flow Statements Published : March 2013 Version : Bahasa Malaysia \| English
4.	MPSAS 3 - Accounting Policies, Changes in Accounting Estimates and Errors Published : March 2013 Version : Bahasa Malaysia \| English
5.	MPSAS 4 - The Effect of Changes in Foreign Exchange Rates Published : June 2013 Version : Bahasa Malaysia \| English
6.	MPSAS 5 - Borrowing Costs Published : March 2015 Version : Bahasa Malaysia \| English
7.	MPSAS 6 - Consolidated and Separate Financial Statements Superseded by MPSAS 34 and MPSAS 35 Published : January 2015 Version : Bahasa Malaysia \| English
8.	MPSAS 7 - Investments in Associates Superseded by MPSAS 36 Published : January 2015 Version : Bahasa Malaysia \| English
9.	MPSAS 8 - Interests in Joint Ventures Superseded by MPSAS 37 Published : March 2015 Version : Bahasa Malaysia \| English
10.	MPSAS 9 - Revenue From Exchange Transactions Published : March 2013 Version : Bahasa Malaysia \| English
11.	MPSAS 11 - Construction Contracts Published : March 2015 Version : Bahasa Malaysia \| English
12.	MPSAS 12 - Inventories Published : March 2013 Version : Bahasa Malaysia \| English
13.	MPSAS 13 - Leases Published : August 2013 Version : Bahasa Malaysia \| English
14.	MPSAS 14 - Events After The Reporting Date Published : June 2014 Version : Bahasa Malaysia \| English
15.	MPSAS 16 - Investment Property Published : August 2013 Version : Bahasa Malaysia \| English
16.	MPSAS 17 - Property, Plant and Equipment Published : March 2013 Version : Bahasa Malaysia \| English
17.	MPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets Published : May 2014 Version : Bahasa Malaysia \| English
18.	MPSAS 20 - Related Party Disclosure Published : August 2015 Version : Bahasa Malaysia \| English
19.	MPSAS 21 - Impairment of Non-Cash-Generating Assets Published : June 2014 Version : Bahasa Malaysia \| English
20.	MPSAS 22 - Disclosure of Financial Information about the General Government Sector Published : August 2015 Version : Bahasa Malaysia \| English
21.	MPSAS 23 - Revenue From Non-Exchange Transactions Taxes & Transfers Published : March 2013 Version : Bahasa Malaysia \| English
22.	MPSAS 24 - Presentation of Budget Information in Financial Statements Published : August 2013 Version : Bahasa Malaysia \| English
23.	MPSAS 25 - Employee Benefits Published : June 2014 Version : Bahasa Malaysia \| English
24.	MPSAS 26 - Impairment of Cash-Generating Assets Published : May 2014 Version : Bahasa Malaysia \| English
25.	MPSAS 27 - Agriculture Published : March 2015 Version : Bahasa Malaysia \| English
26.	MPSAS 28 - Financial Instruments: Presentation Published : June 2014 Version : Bahasa Malaysia \| English
27.	MPSAS 29 - Financial Instruments : Recognition And Measurement Published : October 2015 Version : Bahasa Malaysia \| English
28.	MPSAS 30 - Financial Instruments: Disclosure Published : March 2016 Version : Bahasa Malaysia \| English
29.	MPSAS 31 - Intangible Assets Published : June 2014 Version : Bahasa Malaysia \| English
30.	MPSAS 32 - Service Concession Arrangements: Grantor Published : March 2016 Version : Bahasa Malaysia \| English
31.	MPSAS 33 - First-Time Adoption of Accrual Basis MPSASs Published : March 2016 Version : Bahasa Malaysia \| English
32.	MPSAS 34 - Separate Financial Statements Published : January 2016 Version : Bahasa Malaysia \| English
33.	MPSAS 35 - Consolidated Financial Statements Published : March 2016 Version : Bahasa Malaysia \| English
34.	MPSAS 36 - Investments in Associates and Joint Ventures Published : December 2016 Version : Bahasa Malaysia \| English
35.	MPSAS 37 - Joint Arrangements Published : December 2016 Version : Bahasa Malaysia \| English
36.	MPSAS 38 - Disclosure of Interest in Other Entities Published : February 2017 Version : Bahasa Malaysia \| English
37.	MPSAS 40 - Public Sector Combinations Published : October 2021 Version : Bahasa Malaysia \| English