Malaysian Public Sector Accounting Standards (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