Manual Perakaunan Akruan (MPA)

  1.    OVERVIEW DAN GLOSARI (B.Melayu)


  ACCOUNTING RULES AND PRINCIPLES

  2.    ACCOUNTING PRINCIPLES

  3.    FIRST TIME ADOPTION OF MPSAS

  4.    PRESENTATION OF FINANCIAL STATEMENTS


  FINANCIAL POSITION AND RELATED NOTES

  5.    PROPERTY, PLANT AND EQUIPMENT

  6.    PUBLIC PRIVATE PARTNERSHIP (PPP)

  7.    INVENTORI (B.Melayu)

  8.    AGRICULTURE

  9.    INVESTMENTS

  10.    INVESTMENT PROPERTIES

  11.    LEASE ACCOUNTING

  12.    INTANGIBLE ASSETS

  13.    OTHER RECEIVABLES

  14.    IMPAIRMENT OF ASSETS

  15.    GRANTS

  16.    PROVISIONS

  17.    CONTINGENCIES

  18.    COMMITMENTS

  19.    INSTRUMEN KEWANGAN (B.Melayu)


  FINANCIAL PERFORMANCE AND RELATED NOTES

  20.    REVENUE

  21.    EMPLOYEE BENEFITS

  22.    SEGMENT REPORTING


  OTHER RELATED CHAPTERS

  23.    ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS

  24.    EVENTS AFTER REPORTING DATE

  25.    RELATED PARTY DISCLOSURES

  26.    GENERAL GOVERNMENT SECTOR (GGS) FINANCIAL STATEMENTS

  27.    TRUST ACCOUNT


  APPENDICES

  Appendix A: List of Assets and Liabilities Accounted For During The Recognition Period Under The Transitional Policy
  Appendix B: Illustrative Financial Statements
  Appendix C: Property, Plant and Equipment Classification and Useful Lives
  Appendix D: Transitional Notes
  Appendix E: Concept of Consolidated Fund Accounts Before and After Migration
  Appendix F: Accounting For Inter-Entity Transactions within FGOM
  Appendix G: Cashflow Discounting Template


  ARKIB