PBE IPSAS 25 Employee Benefits

  • Not-for-profit
  • Public Sector

Prescribes the accounting and disclosures for employee benefits.

  • PBE IPSAS 25 – This version is effective for reporting periods beginning on or after
    1 Jan 2017 (superseded by PBE IPSAS 39)

    Date of issue: Sep 2014 Date compiled to: 31 Jan 2017
    Additional material: IPSAS 25 IPSASB BC (2017 Handbook of IPSAS Pronouncements)