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