PBE IPSAS 25

Employee Benefits

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    1 Jan 2017 (superseded by PBE IPSAS 39)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: Jan 2017

    Download
    Additional material: IPSAS 25 IPSASB BC (2017 Handbook of IPSAS Pronouncements)

    External Resource

Standards