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Exposure Draft 63, Social Benefits

IPSASB
| Exposure Drafts and Consultation Papers
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The International Public Sector Accounting Standards Board (IPSASB) has issued Exposure Draft 63, Social Benefits.

The Exposure Draft addresses accounting for the delivery of social benefits, such as retirement, unemployment, and disability, aiming to improve consistency, transparency, and reporting by public sector entities of social benefit schemes, which account for a large portion of government expenditure in most jurisdictions.

ED 63 defines social benefits and proposes requirements for the recognition and measurement of social benefit schemes. It also proposes disclosure requirements that provide additional information for users to evaluate the effect of social benefits on future government finances.

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