Malaysian Private Entities Reporting Standard (MPERS) in their entirety for financial
statements with annual periods beginning on or after 1 January 2016.
Effectively from financial statements with the year ended 31 December 2016.
Revised MPERS Standard in 2025
The Malaysian Accounting Standards Board issued a revised version of MPERS in October 2025, referred to as MPERS (2025). This update reflects ongoing maintenance of the standard and ensures it remains current and relevant.
