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    1 Jan 2017 (superseded by PBE IPSAS 39)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: Sept 2014

    Date compiled to: Jan 2017

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

    External Resource

  • 2016 Omnibus Amendments to PBE Standards – This version is effective for reporting periods beginning on or after
    1 Jan 2017

    Date of issue: Jan 2017

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  • PBE IPSAS 25 – This version is effective for reporting periods beginning on or after
    1 Jan 2016

    Date of issue: Sept 2014

    Date compiled to: Dec 2015

    Download
    Additional material: PBE IPSAS 25 IPSASB – 1 Jan 2016

    Download

  • PBE IPSAS 25 – This version is effective for reporting periods beginning on or after
    1 Apr 2015

    Date of issue: Sept 2014

    Download

  • PBE IPSAS 25 – This version is effective for reporting periods beginning on or after
    1 Jul 2014

    Date of issue: May 2013

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Standards