Public Benefit Entities

Exposure Draft on Employee Benefits

ED NZASB 2016-11 PBE IPSAS 39 Employee Benefits

The NZASB is seeking feedback on ED NZASB 2016-11 PBE IPSAS 39 Employee Benefits (ED PBE IPSAS 39).

The proposals in the ED are relevant for public benefit entities (PBEs) in both Tiers 1 and 2. The ED is based on IPSAS 39 Employee Benefits.

The NZASB has proposed that PBE IPSAS 39 be effective for periods beginning on or after 1 January 2021. However, PBEs that want to early adopt PBE IPSAS 39 can choose to do so.

Read the Invitation to Comment and Exposure Draft

Your view is very important to us!

Your comment can be in an e-mail or a letter. You could comment on all the questions in a formal communication. However, we also encourage less formal communications which state whether or not you approve of the proposals and briefly explain why in a short response.

You can send comments by 31 March 2017.

Send your comments, both formal and informal, to the NZASB either:

  • by mail, addressed to:

The Chief Executive
External Reporting Board
PO Box 11250
Manners Street Central


We would appreciate receiving a copy of your submission in electronic form (preferably Microsoft Word format) as that helps us to efficiently collate and analyse comments. Any electronic communication should also refer to ED PBE IPSAS 39 Employee Benefits in the subject line.

Please note in your submission on whose behalf the submission is being made (for example own behalf, a group of people, or an entity).

We intend publishing all submissions on the XRB website, unless the submission may be defamatory. If you have any objection to publication of your submission, we will not publish it on the internet. However, it will remain subject to the Official Information Act 1982 and, therefore, it may be released in part or in full. The Privacy Act 1993 also applies.

If you have an objection to the release of any information contained in your submission, we would appreciate you identifying the parts of your submission to be withheld, and the grounds under the Official Information Act 1982 for doing so (e.g. that it would be likely to unfairly prejudice the commercial position of the person providing the information).

MoST Content Management V3.0.6241