PBE IPSAS 39

Employee Benefits

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: 31 Jan 2022 (excludes PBE IFRS 17)


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

Previous version

  • PBE IPSAS 39 – This version is effective for reporting periods beginning on or after
    1 Jan 2019 (early adoption permitted)

    Date of issue: May 2017

    Date compiled to: 31 Jan 2019 (excludes PBE FRS 48)


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