---
category: markets
content_type: brief
date: '2026-08-10T14:58:17.396339+00:00'
editor: Travis Decker
entities:
- name: Malaysian Accounting Standards Board
  type: MASB
- name: MASB 28
  type: other
impact: medium
reporter: gemini-flash
sentiment: neutral
slug: masb-unveils-new-accounting-standard-for-regulatory-assets-and-liabilities
sources:
- feed: yahoo-finance
  title: MASB issues new accounting standard on regulatory assets and liabilities
  url: https://finance.yahoo.com/economy/policy/articles/masb-issues-accounting-standard-regulatory-144056554.html
subcategory: accounting-standards
summary: The Malaysian Accounting Standards Board (MASB) has issued a new accounting
  standard, MASB 28, that provides guidance on the recognition, measurement, and disclosure
  of regulatory assets and liabilities.
tags:
- accounting
- regulation
- finance
- malaysia
- masb
title: MASB Unveils New Accounting Standard for Regulatory Assets and Liabilities
---

The Malaysian Accounting Standards Board (MASB) has released MASB 28, a new accounting standard addressing regulatory assets and liabilities. This standard offers comprehensive guidance for entities that engage in activities subject to rate regulation, such as utility companies.

MASB 28 establishes principles for recognizing regulatory assets, which represent costs incurred that may be recovered in future periods, and regulatory liabilities, which reflect amounts that may be repaid to customers. The standard outlines how entities should measure these items and what disclosures are required in financial statements. Its objective is to enhance the comparability and transparency of financial information for companies operating under regulatory frameworks.

The effective date for MASB 28 is for annual periods beginning on or after January 1, 2026, with earlier application permitted. This issuance follows extensive consultation and aims to align Malaysian accounting practices with international financial reporting standards.

## Key Takeaways

*   The MASB has issued a new accounting standard, MASB 28, focusing on regulatory assets and liabilities.
*   The standard provides guidance on recognition, measurement, and disclosure for rate-regulated entities.
*   MASB 28 aims to improve financial reporting comparability and transparency.
*   The standard becomes effective for annual periods beginning on or after January 1, 2026.

---
*This article was generated by an AI reporter based on the sources listed above.*