Home » MPSAS 21 & 26 : PENJEJASAN ASET

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Home » MPSAS 21 & 26 : PENJEJASAN ASET

MPSAS 21 & 26 : PENJEJASAN ASET

Kod Kursus

101221

Tarikh Mula

31/03/2026

Tarikh Tamat

02/04/2026

Jangkaan Tempoh Kursus

Tempat Kursus

Institut Perakaunan Negara (IPN) Jalan 2, Sungai Lang 45100 Sabak Bernam Selangor Darul Ehsan

Medium Pembelajaran

Offline

Jumlah Peserta

Yuran Kursus

RM 30

Program

PROGRAM PERAKAUNAN

Kursus:

101221 – MPSAS 21 & 26 : PENJEJASAN ASET

Objektif

i. Memahami keperluan untuk melaporkan dan mendedahkan penjejasan nilai aset tidak menjana tunai dan penjejasan nilai aset menjana tunai dalam penyata kewangan sektor awam selaras dengan MPSAS 21 dan MPSAS 26.
ii. Menaksir sama ada terdapat apa-apa petunjuk bahawa aset tidak menjana tunai dan penjejasan nilai aset menjana tunai mungkin terjejas, dan memastikan kerugian penjejasan nilai diiktiraf.
iii. Menilai dan menyemak penilaian aset sebelum mengiktiraf kerugian penjejasan nilai aset tidak menjana tunai dan penjejasan nilai aset menjana tunai
iv. Menyatakan keperluan menimbal balik kerugian penjejasan nilai dan menentukan pendedahan.
v. Menentukan pengolahan perakaunan bagi penjejasan nilai aset.

Isi Kandungan

1. Pengenalan dan skop MPSAS 21 dan MPSAS 26
2. Definisi dan perbezaan aset tidak menjana tunai dan aset menjana tunai
3. Keperluan dan pelaksanaan penjejasan nilai aset
4. Aset tidak menjana tunai yang perlu dipertimbangkan untuk penjejasan nilai
5. Pengiktirafan kerugian penjejasan nilai aset tidak menjana tunai
6. Aset menjana tunai yang perlu dipertimbangkan untuk penjejasan nilai
7. Pengiktirafan kerugian penjejasan nilai aset menjana tunai
8. Keperluan menimbal balik kerugian penjejasan nilai dan menentukan pendedahan

Kelayakan

Pegawai sektor awam terdiri dari Kumpulan Pengurusan dan Profesional serta Kumpulan Sokongan yang berminat mendalami ilmu dalam Perakaunan berkaitan Penjejasan Aset.