An Analysis and Update of MPERS — Incorporating Developments from MPERS 2016 to MPERS 2025
Two-Day Intensive Programme · Exclusive MPERS 2025 Executive Workshop
MPERS 2025 is the revised Malaysian Private Entities Reporting Standard, replacing MPERS 2016 for financial periods beginning on or after 1 January 2027. Because the first year of adoption generally requires comparatives, accounting policies, reporting processes and supporting information need review well before the effective date. MPERS 2025 brings significant changes to revenue recognition, financial instruments, fair value measurement, business combinations, income taxes, foreign currency and disclosures.
- Course fee
- RM600 per participant (HRD Corp claimable)
- Venue
- CWC Corporate House training centre, IOI Boulevard, Bandar Puchong Jaya
- Intended for
- Preparers and auditors of MPERS financial statements, financial controllers of private entities, and owner-managers
- Seats
- Maximum 30 participants. 14 seats are reserved for our internal professional staff, leaving 16 seats for clients — first come, first served.
Special registration offers
- • Early bird: RM100 off per participant for registrations on or before 31 August 2026
- • Group discount: 20% off for 3 or more participants from the same organisation
- • Only one promotional offer may be applied per registration
Why attend
- • Understand the key differences between MPERS 2016 and MPERS 2025
- • Identify how the new requirements affect your financial statements
- • Work through the new revenue model, financial instruments and fair value measurement
- • Apply the transition requirements and plan your preparations before mandatory adoption
- • Anticipate areas needing added judgement, documentation and disclosure
- • Prepare for future audits by understanding implementation issues early
Programme outline
- • Day 1: Development of differential reporting; private entities and scope (S1); concepts, pervasive principles and accounting policies (S2 & S10)
- • Day 1: Presentation of financial statements (S3–S8), including new Section 7 disclosures on supplier financing
- • Day 1: Consolidated and separate financial statements (S9) — loss of control, retained interests at fair value
- • Day 1: Financial instruments (S11 Parts I & II) — SPPI alignment, impairment, financial guarantee contracts
- • Day 1: Fair value measurement (new S12) — hierarchy, valuation techniques, disclosures
- • Day 2: Investments, tangible and intangible assets (S13–S18)
- • Day 2: Business combinations and goodwill (S19) — contingent consideration, stage acquisitions, acquisition costs
- • Day 2: Liabilities and equity (S20–S22)
- • Day 2: Revenue from contracts with customers (new S23) — the five-step model in practice
- • Day 2: Other transactions and events (S24–S33) — income taxes, foreign currency, related parties
- • Day 2: Specialised activities and first-time adoption / transition (S34–S35)
Mr. Danny Tan Boon Wooi
Over 35 years in public practice, commerce and industry. Delivers CPD programmes on IFRS, MPERS and IPSAS across Europe, the Middle East and Asia Pacific. Member of the IASB's SME Implementation Group and a project manager with the MASB. Fellow member of CIMA (UK) and ACCA (UK); member of ISCA, MIA and CTIM.
Mr. Patrick Chai Chuin Wei
CA (M) and FCCA with over 28 years of professional experience in auditing, taxation and financial advisory, running a licensed audit and tax firm since 2006. TTT-certified trainer on corporate tax, withholding tax, e-Invoicing and budget updates.
Enquiries: Ms. Wan / Ms. Loo · wyp@cwchai.com.my / lql@cwchai.com.my · +603-8080 1218