# Malaysian Accounting Standards Index: MFRS and MPERS

> Satu indeks yang dikemas kini bagi setiap Piawaian Perakaunan MFRS dan setiap seksyen MPERS — nombor, tajuk, tarikh kuat kuasa, tarikh terbit, IFRS yang setara dan piawaian yang menggantikannya.

- Category: accounting
- Language: ms
- Status: published
- Updated: 2026-07-20
- Canonical: https://negaraku.md/accounting/accounting-standards-index

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MASB menerbitkan piawaiannya sebagai satu set halaman PDF berasingan di sebalik pintu
pengakuan, dengan tarikh kuat kuasa yang tersebar merentasi beberapa jadual. Halaman
ini meratakannya.

Semua yang di bawah ini diambil daripada senarai piawaian MASB sendiri dan adalah
terkini setakat Julai 2026. Tarikh kuat kuasa berubah — semak dengan MASB sebelum
anda bergantung kepada mana-mana satu.

## Dua rangka kerja

| | MFRS | MPERS |
| --- | --- | --- |
| Terpakai kepada | Entiti selain entiti persendirian | Entiti persendirian |
| Diterbitkan daripada | IFRS Accounting Standards, diguna pakai kata demi kata | IFRS for SMEs Accounting Standard |
| Struktur | Piawaian bernombor | Seksyen bernombor dalam satu dokumen |
| Edisi semasa | Dipinda secara berterusan | MPERS (2025), diterbitkan 10 Oktober 2025 |
| Ditetapkan oleh | MASB di bawah Akta Pelaporan Kewangan 1997 (Financial Reporting Act 1997) | MASB |

## Piawaian Perakaunan MFRS

IFRS yang setara menggunakan nombor yang sama bagi siri MFRS (MFRS 15 ialah IFRS 15)
dan IAS yang berkaitan bagi siri MFRS 1xx (MFRS 101 ialah IAS 1, MFRS 137 ialah IAS 37).

| Piawaian | Tajuk | Kuat kuasa | Diterbitkan | Digantikan atau dipinda oleh |
| --- | --- | --- | --- | --- |
| MFRS 1 | First-time Adoption of Malaysian Financial Reporting Standards | 1 Jan 2012 | 19 Nov 2011 | MFRS 18, MFRS 19 |
| MFRS 2 | Share-based Payment | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 3 | Business Combinations | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 5 | Non-current Assets Held for Sale and Discontinued Operations | 1 Jan 2012 | 19 Nov 2011 | MFRS 18, MFRS 19 |
| MFRS 6 | Exploration for and Evaluation of Mineral Resources | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 7 | Financial Instruments: Disclosures | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 8 | Operating Segments | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 9 | Financial Instruments | 1 Jan 2018 | 17 Nov 2014 | MFRS 18 |
| MFRS 10 | Consolidated Financial Statements | 1 Jan 2013 | 19 Nov 2011 | MFRS 18 |
| MFRS 11 | Joint Arrangements | 1 Jan 2013 | 19 Nov 2011 | MFRS 18 |
| MFRS 12 | Disclosure of Interests in Other Entities | 1 Jan 2013 | 19 Nov 2011 | MFRS 18 |
| MFRS 13 | Fair Value Measurement | 1 Jan 2013 | 19 Nov 2011 | MFRS 18, MFRS 19 |
| MFRS 14 | Regulatory Deferral Accounts | 1 Jan 2016 | 11 Jul 2014 | MFRS 18 |
| MFRS 15 | Revenue from Contracts with Customers | 1 Jan 2018 | 2 Sep 2014 | MFRS 18 |
| MFRS 16 | Leases | 1 Jan 2019 | 15 Apr 2016 | MFRS 18 |
| MFRS 17 | Insurance Contracts | 1 Jan 2023 | 15 Aug 2017 | MFRS 18, MFRS 19 |
| MFRS 18 | Presentation and Disclosure in Financial Statements | **1 Jan 2027** | 14 Jun 2024 | MFRS 19 |
| MFRS 19 | Subsidiaries without Public Accountability: Disclosures | **1 Jan 2027** | 15 Jul 2024 | Amendments to MFRS 19 (10 Oct 2025) |
| MFRS 101 | Presentation of Financial Statements | 1 Jan 2012 | 19 Nov 2011 | **Digantikan oleh MFRS 18 mulai 1 Jan 2027** |
| MFRS 102 | Inventories | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 107 | Statement of Cash Flows | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 108 | Accounting Policies, Changes in Accounting Estimates and Errors | 1 Jan 2012 | 19 Nov 2011 | **Ditukar nama kepada Basis of Preparation of Financial Statements oleh MFRS 18** |
| MFRS 110 | Events after the Reporting Period | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 112 | Income Taxes | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 116 | Property, Plant and Equipment | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 119 | Employee Benefits | 1 Jan 2013 | 19 Nov 2011 | MFRS 18 |
| MFRS 120 | Accounting for Government Grants and Disclosure of Government Assistance | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 121 | The Effects of Changes in Foreign Exchange Rates | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 123 | Borrowing Costs | 1 Jan 2012 | 19 Nov 2011 | — |
| MFRS 124 | Related Party Disclosures | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 126 | Accounting and Reporting by Retirement Benefit Plans | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 127 | Separate Financial Statements | 1 Jan 2013 | 19 Nov 2011 | MFRS 18 |
| MFRS 128 | Investments in Associates and Joint Ventures | 1 Jan 2013 | 19 Nov 2011 | MFRS 18 |
| MFRS 129 | Financial Reporting in Hyperinflationary Economies | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 132 | Financial Instruments: Presentation | 1 Jan 2012 | 19 Nov 2011 | MFRS 18, MFRS 19 |
| MFRS 133 | Earnings per Share | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 134 | Interim Financial Reporting | 1 Jan 2012 | 19 Nov 2011 | MFRS 18, MFRS 19 |
| MFRS 136 | Impairment of Assets | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 137 | Provisions, Contingent Liabilities and Contingent Assets | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 138 | Intangible Assets | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 139 | Financial Instruments: Recognition and Measurement | 1 Jan 2012 | 19 Nov 2011 | Digantikan oleh MFRS 9 mulai 1 Jan 2018 |
| MFRS 140 | Investment Property | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |
| MFRS 141 | Agriculture | 1 Jan 2012 | 19 Nov 2011 | MFRS 18 |

Tiada MFRS 4 dalam senarai semasa; kontrak insurans terletak di bawah MFRS 17.

## Pindaan dengan tarikh kuat kuasa tersendiri

| Pindaan | Kuat kuasa | Diterbitkan |
| --- | --- | --- |
| Deferred Tax related to Assets and Liabilities arising from a Single Transaction (MFRS 112) | 1 Jan 2023 | 30 Jun 2021 |
| Initial Application of MFRS 17 and MFRS 9 — Comparative Information (MFRS 17) | 1 Jan 2023 | 30 Dec 2021 |
| International Tax Reform — Pillar Two Model Rules (MFRS 112) | Lihat MFRS 112 perenggan 98M | 2 Jun 2023 |
| Non-current Liabilities with Covenants (MFRS 101) | 1 Jan 2024 | 15 Dec 2022 |
| Lease Liability in a Sale and Leaseback (MFRS 16) | 1 Jan 2024 | 1 Nov 2022 |
| Supplier Finance Arrangements (MFRS 107 and MFRS 7) | 1 Jan 2024 | 30 Jun 2023 |
| Lack of Exchangeability (MFRS 121) | 1 Jan 2025 | 8 Sep 2023 |
| Amendments to the Classification and Measurement of Financial Instruments (MFRS 9 and MFRS 7) | 1 Jan 2026 | 15 Jul 2024 |
| Annual Improvements to MFRS Accounting Standards — Volume 11 | 1 Jan 2026 | 19 Sep 2024 |
| Contracts Referencing Nature-dependent Electricity (MFRS 9 and MFRS 7) | 1 Jan 2026 | 7 Feb 2025 |
| Amendments to MFRS 19 | 1 Jan 2027 | 10 Oct 2025 |
| Translation to a Hyperinflationary Presentation Currency (MFRS 121) | 1 Jan 2027 | 31 Dec 2025 |
| Sale or Contribution of Assets between an Investor and its Associate or Joint Venture (MFRS 10 and MFRS 128) | **Ditangguhkan** | 17 Nov 2014, 31 Dec 2015 |
| Disclosures about Uncertainties in the Financial Statements | **Tiada tarikh kuat kuasa** — hanya contoh ilustrasi | 31 Dec 2025 |

Dua entri dalam jadual itu kerap disalah laporkan. **Pindaan penjualan atau sumbangan
MFRS 10 dan MFRS 128 telah ditangguhkan tanpa had** dan tidak mempunyai tarikh kuat
kuasa. **Pakej Disclosures about Uncertainties Disember 2025 hanya meminda contoh
ilustrasi dan panduan** — ia tidak menambah sebarang keperluan dan oleh itu tiada
tarikh kuat kuasa atau peruntukan peralihan. MASB menerbitkan dua varian contoh
tersebut: satu untuk tempoh di mana sesebuah entiti mengguna pakai MFRS 18, dan satu
lagi untuk tempoh sebelum ia berbuat demikian.

## Seksyen MPERS

MPERS (2025) mengekalkan seni bina 35 seksyen MPERS (2016), tetapi dua nombor seksyen
bertukar identiti dan beberapa seksyen ditulis semula secara substantif.

| Seksyen | Tajuk dalam MPERS (2025) | Perubahan daripada MPERS (2016) |
| --- | --- | --- |
| 1 | Private Entities | Seksyen skop Malaysia |
| 2 | Concepts and Pervasive Principles | Disemak secara substantif |
| 3 | Financial Statement Presentation | Disasarkan |
| 4 | Statement of Financial Position | Disasarkan |
| 5 | Statement of Comprehensive Income and Income Statement | Disasarkan |
| 6 | Statement of Changes in Equity and Statement of Income and Retained Earnings | Disasarkan |
| 7 | Statement of Cash Flows | Disasarkan |
| 8 | Notes to the Financial Statements | Disasarkan |
| 9 | Consolidated and Separate Financial Statements | Disemak secara substantif |
| 10 | Accounting Policies, Estimates and Errors | Disasarkan |
| 11 | Financial Instruments | **Digabungkan** — sebelum ini Basic Financial Instruments |
| 12 | Fair Value Measurement | **Baharu** — sebelum ini Other Financial Instruments Issues |
| 13 | Inventories | Disasarkan |
| 14 | Investments in Associates | Disasarkan |
| 15 | Joint Arrangements | Ditukar nama |
| 16 | Investment Property | Disasarkan |
| 17 | Property, Plant and Equipment | Disasarkan |
| 18 | Intangible Assets Other Than Goodwill | Disasarkan |
| 19 | Business Combinations and Goodwill | Disemak secara substantif |
| 20 | Leases | Disasarkan |
| 21 | Provisions and Contingencies | Disasarkan |
| 22 | Liabilities and Equity | Disasarkan |
| 23 | Revenue from Contracts with Customers | **Ditulis semula** mengikut model IFRS 15 |
| 24 | Government Grants | Disasarkan |
| 25 | Borrowing Costs | Disasarkan |
| 26 | Share-based Payment | Disasarkan |
| 27 | Impairment of Assets | Disasarkan |
| 28 | Employee Benefits | Disasarkan |
| 29 | Income Tax | Disasarkan |
| 30 | Foreign Currency Translation | Disasarkan |
| 31 | Hyperinflation | Disasarkan |
| 32 | Events After the End of the Reporting Period | Disasarkan |
| 33 | Related Party Disclosures | Disasarkan |
| 34 | Specialised Activities | **Panduan pembangunan hartanah dipadam** — perenggan 34.1 dipinda, 34.17 hingga 34.60 dipadam |
| 35 | Transition to the Standard | Pengambilpakaian kali pertama MPERS |

| Edisi | Diterbitkan | Kuat kuasa | Status |
| --- | --- | --- | --- |
| MPERS (2016) | 2015 | Tempoh bermula pada atau selepas 1 Jan 2016 | Berhenti terpakai bagi tempoh bermula pada atau selepas 1 Jan 2027 |
| MPERS (2025) | 10 Oct 2025 | Tempoh bermula pada atau selepas 1 Jan 2027 | Pengguna pakaian awal dibenarkan |

## Kesilapan lazim

- **Memetik MFRS 101 sebagai piawaian semasa bagi tempoh 2027.** Ia digantikan oleh
  MFRS 18 bagi tempoh tahunan yang bermula pada atau selepas 1 Januari 2027.
- **Memetik Seksyen 12 MPERS sebagai Other Financial Instruments Issues.** Dalam
  MPERS (2025) ia adalah Fair Value Measurement.
- **Menganggap pindaan MFRS 10 dan MFRS 128 yang ditangguhkan itu sebagai belum
  selesai.** Ia tiada tarikh kuat kuasa dan telah begitu selama sedekad.
- **Membaca pakej ketidakpastian Disember 2025 sebagai keperluan baharu.** Ia hanya
  mengubah contoh ilustrasi dan panduan.
- **Menganggap nombor MFRS sepadan dengan nombor IFRS dalam setiap kes.** Siri 1xx
  sepadan dengan IAS, bukan IFRS.

## Apa seterusnya

Jika entiti anda menggunakan MFRS, MFRS 18 ialah projek 2027 dan MFRS 19 mungkin
mengurangkan kosnya. Jika ia menggunakan MPERS, MPERS (2025) ialah projek 2027. Jika
kumpulan anda mempunyai kedua-duanya, anda mempunyai dua projek, dan kedua-duanya
berkongsi satu tahun perbandingan.

## Sources

- Malaysian Financial Reporting Standards (MFRSs) — https://www.masb.org.my/pages.php?id=89 (MASB)
- MASB Approved Accounting Standards for Private Entities — https://www.masb.org.my/pages.php?id=20 (MASB)
- MPERS (2025) — https://www.masb.org.my/pages.php?id=615 (MASB)
- IFRS for SMEs Accounting Standard, third edition — https://www.ifrs.org/content/dam/ifrs/publications/html-standards/english/2025/issued/html-ifrs-for-smes.html (IFRS Foundation)

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