SPMI

Sistem Pembangunan Modal Insan

• Meningkatkan kefahaman peserta mengenai piawaian perakaunan MPSAS dan MFRS berkaitan dengan persembahan aset bukan kewangan; dan
• Membolehkan peserta mengaplikasikan pengetahuan dalam pengauditan seterusnya membantu meningkatkan kualiti kerja pengauditan.

Sesi 1: Property, Plant & Equipment (PPE): MPSAS 17 & MFRS 116
(31/03/2026 || 08:30 AM - 10:30 AM)

Sesi 2: Intangible Assets (IA): MFRS 138 & MPSAS 31
(31/03/2026 || 11:00 AM - 01:00 PM)

Sesi 3: Construction Contracts: MPSAS 11 and Inventories: MPSAS 12 & MFRS 102
(31/03/2026 || 02:30 PM - 04:30 PM)

Sesi 4: Leases: MPSAS 13 & MFRS 16
(01/04/2026 || 08:30 AM - 10:30 AM)

Sesi 5: Leases: MPSAS 13 & MFRS 16
(01/04/2026 || 11:00 AM - 01:00 PM)

Sesi 6: Investment Property (IP): MPSAS 16 & MFRS 140 and Agriculture: MPSAS 27 & MFRS 141
(01/04/2026 || 02:30 PM - 04:30 PM)

Sesi 7: Impairment of Non-Cash Generating Assets: MPSAS 21
(02/04/2026 || 08:30 AM - 10:30 AM)

Sesi 8: Impairment of Cash Generating Assets: MPSAS 26 and Impairment of Assets: MFRS 136
(02/04/2026 || 11:00 AM - 01:00 PM)

Sesi 9: Service Concession Arrangements – Grantor: MPSAS 32
(02/04/2026 || 02:30 PM - 04:30 PM)