PBE IPSAS 39

Employee Benefits

Prescribes the accounting and disclosure requirements for employee benefits.

  • PBE IPSAS 39 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: May 2017

    Date compiled to: Jan 2019 (excludes PBE FRS 48)

    Download
    Additional material: IPSAS 39 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

  • PBE IPSAS 39 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted) Employee Benefits

    Date of issue: May 2017

    Download
*Additional Material is restricted to those with NZ-assigned IP addresses only.
Standards