MPSAS

Selaras dengan pelaksanaan Perakaunan Akruan tahun 2018, Jabatan Akauntan Negara telah menggubal piawaian perakaunan asas akruan iaitu Malaysian Public Sector Accounting Standards (MPSAS) yang disediakan berasaskan International Public Sector Accounting Standards (IPSAS). Bersama ini diedarkan:

Bil.	Perkara	Muat Turun
		Bahasa Malaysia	English
1	Preface to MPSAS
2	MPS​​AS 1 ​- Presentation of Financial Statements
3	MPSAS 2 - Cash Flow Statements
4	MPSAS 3 - Accounting Policies, Changes in Accounting Estimates and Errors
5	MPSAS 4 - The Effect of Changes in Foreign Exchange Rates
6	MPSAS 5 - Borrowing Costs
7	MPSAS 6 - Consolidated and Separate Financial Statements
8	MPSAS 7 - Investments in Associates
9	MPSAS 8 - Interests in Joint Ventures
10	MPSAS 9 - Revenue From Exchange Transactions
11	MPSAS 11 - Construction Contracts
12	MPSAS 12 - Inventories
13	MPSAS 13 - Leases
14	MPSAS 14 - Events After The Reporting Date
15	MPSAS 16 - Investment Property
16	MPSAS 17 - Property, Plant and Equipment
17	MPSAS 19 - Provisions, Contingent Liabilities and Contingent Assets
18	MPSAS 20 - Related Party Disclosure
19	MPSAS 21 - Impairment of Non-Cash-Generating Assets
20	MPSAS 22 - Disclosure of Financial Information
21	MPSAS 23 - Revenue From Non-Exchange Transactions (Taxes & Transfers)
22	MPSAS 24 - Presentation of Budget Information in Financial Statements
23	MPSAS 25 - Employee Benefits
24	MPSAS 26 - Impairment of Cash-Generating Assets
25	MPSAS 27 - Agriculture
26	MPSAS 28 - Financial Instruments: Presentation
27	​ MPSAS 29 - Financial Instruments : Recognition And Measurement
28	​ MPSAS 30 - Financial Instruments: Disclosure
29	​ MPSAS 31 - Intangible Assets
30	MPSAS 32 - Service Concession Arrangements: Grantor
31	MPSAS 33 - First-Time Adoption of Accrual Basis MPSASs
32	​ MPSAS 34 - Separate Financial Statements
33	MPSAS 35 - Consolidated Financial Statements