PBE IPSAS 39

Employee Benefits

Prescribes the accounting and disclosure requirements for employee benefits.

  • PBE IPSAS 31 – This version is effective for reporting periods beginning on or after
    1 Jan 2021 (early adoption permitted)

    Date of issue: Sept 2014

    Date compiled to: Jan 2020 (excludes PBE IPSAS 41 and PBE IFRS 17)

    Download

    Additional materials

    IPSAS 31 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)

    Date of issue: May 2017

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

    Download

  • 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
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Standards and guidance