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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
Conceptual Framework for General Purpose Financial Reporting by Public Sector Entities
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| 2. |
MPSAS 1 - Presentation of Financial Statements
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 1
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| 3. |
MPSAS 2 - Cash Flow Statements
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 2
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| 4. |
MPSAS 3 - Accounting Policies, Changes in Accounting Estimates and Errors
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 3
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| 5. |
MPSAS 4 - The Effect of Changes in Foreign Exchange Rates
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 4
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| 6. |
MPSAS 5 - Borrowing Costs
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 5
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| 7. |
MPSAS 9 - Revenue From Exchange Transactions 
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 9
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| 8. |
MPSAS 11 - Construction Contracts
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 11
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| 9. |
MPSAS 12 - Inventories
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 12
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| 10. |
MPSAS 13 - Leases
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 13
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| 11. |
MPSAS 14 - Events After The Reporting Date
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 14
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| 12. |
MPSAS 16 - Investment Property
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 16
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| 13. |
MPSAS 17 - Property, Plant and Equipment
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 17
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| 14. |
MPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 19
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| 15. |
MPSAS 20 - Related Party Disclosure
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 20
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| 16. |
MPSAS 21 - Impairment of Non-Cash-Generating Assets
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 21
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| 17. |
MPSAS 22 - Disclosure of Financial Information about the General Government Sector
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 22
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| 18. |
MPSAS 23 - Revenue From Non-Exchange Transactions Taxes & Transfers
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 23
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| 19. |
MPSAS 24 - Presentation of Budget Information in Financial Statements
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 24
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| 20. |
MPSAS 25 - Employee Benefits
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 25
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| 21. |
MPSAS 26 - Impairment of Cash-Generating Assets
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 26
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| 22. |
MPSAS 27 - Agriculture
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 27
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| 23. |
MPSAS 28 - Financial Instruments: Presentation
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 28
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| 24. |
MPSAS 29 - Financial Instruments : Recognition And Measurement
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 29
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| 25. |
MPSAS 30 - Financial Instruments: Disclosure
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 30
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| 26. |
MPSAS 31 - Intangible Assets
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 31
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| 27. |
MPSAS 32 - Service Concession Arrangements: Grantor
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 32
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| 28. |
MPSAS 33 - First-Time Adoption of Accrual Basis MPSASs
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 33
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| 29. |
MPSAS 34 - Separate Financial Statements
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 34
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| 30. |
MPSAS 35 - Consolidated Financial Statements
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 35
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| 31. |
MPSAS 36 - Investments in Associates and Joint Ventures
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 36
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| 32. |
MPSAS 37 - Joint Arrangements
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 37
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| 33. |
MPSAS 38 - Disclosure of Interest in Other Entities
Published : December 2022
Version : Bahasa Malaysia | English
Cakna MPSAS 38
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| 34. |
MPSAS 40 - Public Sector Combinations
Published : Oktober 2021
The Glimpse MPSAS 40 Public Sector Combinations
Version : Bahasa Malaysia | English
Cakna MPSAS 40
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| 35. |
MPSAS 41 - Financial Instruments
Published : July 2025
Version : Bahasa Malaysia | English
Cakna MPSAS 41
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