Polisi dan Piawaian

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Polisi dan Piawaian 


Polisi Perakaunan Akruan

  • Polisi Perakaunan Akruan yang merangkumi aset, liabiliti, hasil dan perbelanjaan telah disedia dan diluluskan oleh Jawatankuasa Pemandu Perakaunan Akruan.

 

Adaptasi IPSAS kepada MPSAS 

  • Tiga Puluh Enam (36) Malaysia Public Sector Accounting Standards (MPSAS) telah diadaptasi daripada International Public Sector Accounting Standards (IPSAS) yang dikeluarkan oleh International Federation of Accountants (IFAC) dan diperakukan oleh GASAC sepertimana berikut:

          Tiga Puluh Enam (36) MPSAS telah diluluskan oleh Jawatankuasa Pemandu Perakaunan Akruan :-
    1. MPSAS 1 – Presentation of Financial Statement
    2. MPSAS 2 – Cash Flow Statements
    3. MPSAS 3 – Accounting Policies, Changes In Accounting Estimates and Errors
    4. MPSAS 4 – The Effect of Changes in Foreign Exchange Rates
    5. MPSAS 5 – Borrowing Cost
    6. MPSAS 6 – Consolidated and Separate Financial Statements
    7. MPSAS 7 – Accounting for Investment in Associates
    8. MPSAS 8 – Interests in Joint Ventures
    9. MPSAS 9 – Revenue From Exchange Transactions
    10. MPSAS 11 – Construction Contract
    11. MPSAS 12 – Inventories
    12. MPSAS 13 – Leases
    13. MPSAS 14 – Event After the Reporting date
    14. MPSAS 16 – Investment Property
    15. MPSAS 17 – Property, Plant and Equipment
    16. MPSAS 19 – Provision, Contingent Liabilities and Contingent Assets
    17. MPSAS 20 – Related Party Disclosure
    18. MPSAS 21 – Impairment of Non-Cash-generating Assets
    19. MPSAS 22 – Disclosure of Financial Information
    20. MPSAS 23 – Revenue From Non-Exchange Transactions
    21. MPSAS 24 – Presentation of Budget Information in Financial Statements
    22. MPSAS 25 – Employee Benefits
    23. MPSAS 26 – Impairment of Cash-generating Assets
    24. MPSAS 27 – Agriculture
    25. MPSAS 28 – Financial Instrument: Presentation
    26. MPSAS 29 – Financial Instrument: Recognition And Measurement
    27. MPSAS 30 – Financial Instrument: Disclosure
    28. MPSAS 31 – Intangible Assets
    29. MPSAS 32 – Service Concession Arrangements: Grantor
    30. MPSAS 33 – First-Time Adoption of Accrual Basis MPSASs
    31. MPSAS 34 – Separate Financial Statements
    32. MPSAS 35 – Consolidated Financial Statements
    33. MPSAS 36 – Investments in Associates and Joint Ventures
    34. MPSAS 37 – Joint Arrangements
    35. MPSAS 38 – Disclosure of Interest in Other Entities
    36. MPSAS 40 – Public Sector Combinations

 

Perjanjian IFAC

  • Perjanjian baharu dengan IFAC telah ditandatangani pada 20 Mac 2019 bagi mengadaptasi IPSAS kepada MPSAS berdasarkan Handbook 2018.​