Accountant General’s Department of Malaysia (AGD)

Malaysian Public Sector Accounting Standards (MPSAS)

Piawaian Perakaunan Sektor Awam Malaysia

No.	MPSAS	Description	Published	Effective Date
1.		Preface to Malaysian Public Sector Accounting Standards	March 2013	1 January 2017
2.	1	Presentation of Financial Statements	March 2013	1 January 2017
3.	2	Cash Flow Statements	March 2013	1 January 2017
4.	3	Accounting Policies, Changes in Accounting Estimates and Errors	March 2013	1 January 2017
5.	4	The Effect of Changes in Foreign Exchange Rates	June 2013	1 January 2017
6.	5	Borrowing Costs	January 2015	1 January 2017
7.	6	Consolidated and Separate Financial Statements (Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38)	November 2014	1 January 2017
8.	7	Investments in Associates (Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38)	November 2014	1 January 2017
9.	8	Interests In Joint Ventures (Superceded by MPSAS 34, MPSAS 35, MPSAS 36, MPSAS 37 & MPSAS 38)	March 2015	1 January 2017
10.	9	Revenue From Exchange Transactions	March 2013	1 January 2017
11.	11	Construction Contracts	March 2015	1 January 2017
12.	12	Inventories	March 2013	1 January 2017
13.	13	Leases	August 2013	1 January 2017
14.	14	Events After The Reporting Date	May 2014	1 January 2017
15.	16	Investment Property	August 2013	1 January 2017
16.	17	Property, Plant and Equipment	March 2013	1 January 2017
17.	19	Provisions, Contingent Liabilities And Contingent Assets	February 2014	1 January 2017
18.	20	Related Party Disclosures	August 2015	1 January 2017
19.	21	Impairment of Non-Cash-Generating Assets	March 2014	1 January 2017
20.	22	Disclosure of Financial Information about the General Government Sector	August 2015	1 January 2017
21.	23	Revenue From Non-Exchange Transactions (Taxes and Transfers)	March 2013	1 January 2017
22.	24	Presentation of Budget Information in Financial Statements	June 2013	1 January 2017
23.	25	Employee Benefits	March 2014	1 January 2017
24.	26	Impairment of Cash-Generating Assets	March 2014	1 January 2017
25.	27	Agriculture	March 2015	1 January 2017
26.	28	Financial Instruments: Presentation	May 2014	1 January 2017
27.	29	Financial Instruments: Recognition And Measurement	April 2015	1 January 2017
28.	30	Financial Instruments: Disclosures	November 2015	1 January 2017
29.	31	Intangible Assets	April 2014	1 January 2017
30.	32	Service Concession Arrangements: Grantor	March 2016	1 January 2017
31.	33	First-Time Adoption of Accrual Basis Malaysian Public Sector Accounting Standards (MPSASs)	November 2015	1 January 2017
32.	34	Separate Financial Statements	January 2016	1 January 2017
33.	35	Consolidated Financial Statements	March 2016	1 January 2017
34.	36	Investments in Associates and Joint Ventures	June 2016	1 January 2017
35.	37	Joint Arrangements	August 2016	1 January 2017
36.	38	Disclosure of Interests in Other Entities	December 2016	1 January 2017

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