Public Benefit Entity International Public Sector Accounting Standard 39

Employee Benefits


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Prescribes the accounting and disclosure requirements for employee benefits.

Applicable for reporting periods as indicated. Versions prior to the previous version can be found on the archive page.

  • PBE IPSAS 39 - Periods beginning on or after 1 Jan 2023 for Not-for-profit entities and 1 Jan 2026 for Public Sector entities (early adoption permitted)

    Date of issue: May 2017

    Date compiled to: Feb 2025

    Download

    Additional materials

    IPSAS 39 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Amendments

  • Amendments to PBE Standards: Specific IFRIC Interpretations – Periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: Jun 2026

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    Additional materials

    Amendments to Basis for Conclusions for PBE IPSAS 10

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    Amendments to Basis for Conclusions and Illustrative Examples for PBE IPSAS 19

    Download

    Amendments to Basis for Conclusions and Illustrative Examples for PBE IPSAS 39

    Download

    IPSASB BC - Amendments to IPSAS Standards - Specific IFRIC Interpretations

    External Resource

New version not yet mandatory

  • PBE IPSAS 39 Jan27 – This version is effective for reporting periods beginning on or after
    1 Jan 2027 (early adoption permitted)

    Date of issue: May 2017

    Date compiled to: Jun 2026

    Download

Previous version

  • PBE IPSAS 39 – This version is effective for reporting periods beginning on or after 1 Jan 2021 (early application permitted)

    Date of issue: May 2017

    Date compiled to: Dec 2022 (excludes PBE IFRS 17)

    Download

    Additional materials

    IPSAS 39 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

Standards and guidance