IPSASB issues ED on employee benefits
27 Oct 2006
The International Public Sector Accounting Standards Board (IPSASB) has published an exposure draft (ED 31 Employee Benefits) that proposes requirements by which governments and other public sector entities should account for employee benefits.
IPSASB ED 31 addresses the four categories of employee benefits dealt with in IAS 19:
In addition, it deals with some issues of specific relevance to the public sector, including:
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- IPSASB Exposure Draft 31 (PDF 377k)
- IPSASB Press Release (PDF 84k)