PBE IPSAS 39

Employee Benefits


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Prescribes the accounting and disclosure requirements for employee benefits.

  • 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)

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    Additional material: IPSAS 39 IPSASB BC (Handbook of IPSAS Pronouncements)

    External Resource

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