Manual Perakaunan Akruan (MPA)


  1.   OVERVIEW                   
         Version : Bahasa Malaysia | English


  ACCOUNTING RULES AND PRINCIPLES

  2.   ACCOUNTING PRINCIPLES                   
         Version : Bahasa Malaysia | English

  3.   FIRST TIME ADOPTION OF MPSAS                   
         Version : Bahasa Malaysia | English

  4.   PRESENTATION OF FINANCIAL STATEMENTS  
         Version : Bahasa Malaysia | English


  FINANCIAL POSITION AND RELATED NOTES

  5.   PROPERTY, PLANT AND EQUIPMENT                   
         Version : Bahasa Malaysia | English


  6.   PUBLIC PRIVATE PARTNERSHIP (PPP)                   
         Version : Bahasa Malaysia | English

  7.   INVENTORIES                   
         Version : Bahasa Malaysia | English

  8.   AGRICULTURE                   
         Version : Bahasa Malaysia | English

  9.   INVESTMENTS                   
         Version : Bahasa Malaysia | English

  10.   INVESTMENT PROPERTIES                   
          Version : Bahasa Malaysia | English

  11.   LEASE ACCOUNTING                   
          Version : Bahasa Malaysia | English

  12.   INTANGIBLE ASSETS                   
          Version : Bahasa Malaysia | English

  13.   OTHER RECEIVABLES                   
          Version : Bahasa Malaysia | English

  14.   IMPAIRMENT OF ASSETS                   
          Version : Bahasa Malaysia | English

  15.   GRANTS                   
          Version : Bahasa Malaysia | English

  16.   PROVISIONS                   
          Version : Bahasa Malaysia | English

  17.   CONTINGENCIES                   
          Version : Bahasa Malaysia | English

  18.   COMMITMENTS                   
          Version : Bahasa Malaysia | English

  19.   FINANCIAL INSTRUMENTS                   
          Version : Bahasa Malaysia | English


  FINANCIAL PERFORMANCE AND RELATED NOTES

  20.   REVENUE                   
          Version : Bahasa Malaysia | English

  21.   EMPLOYEE BENEFITS                   
          Version : Bahasa Malaysia | English

  22.   SEGMENT REPORTING                   
          Version : Bahasa Malaysia | English


  OTHER RELATED CHAPTERS

  23.   ACCOUNTING POLICIES, ACCOUNTING ESTIMATES AND ERRORS                   
          Version : Bahasa Malaysia | English

  24.   EVENTS AFTER REPORTING DATE                   
          Version : Bahasa Malaysia | English

  25.   RELATED PARTY DISCLOSURES                   
          Version : Bahasa Malaysia | English

  26.   GENERAL GOVERNMENT SECTOR (GGS) FINANCIAL STATEMENTS                   
          Version : Bahasa Malaysia | English

  27.   TRUST ACCOUNT                   
          Version : Bahasa Malaysia | English


  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