Exposure Draft 59, Amendments to IPSAS 25, Employee Benefits

IPSASB

Jan 13, 2016 | Exposure Drafts and Consultation Papers

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Comments due by: Apr 30, 2016

The International Public Sector Accounting Standards Board^® (IPSASB^®) has released Exposure Draft 59, Amendments to IPSAS 25, Employee Benefits, as part of an effort to issue a revised IPSAS 25 to be converged with the underlying IAS 19, Employee Benefits.

The main amendments proposed in ED 59 improve IPSAS 25 in the recognition, presentation, and disclosure of defined benefit plans.

An At a Glance summary document provides an overview of the Exposure Draft and a marked-up version of IPSAS 25 reflects the proposed changes.

Exposure Draft 59, Amendments to IPSAS 25, Employee Benefits

Marked IPSAS 25, Employee Benefits, as Amended by Exposure Draft 59

At a Glance: Exposure Draft 59, Amendments to IPSAS 25, Employee Benefits

Submitted Comment Letters

New Zealand Accounting Standards Board (563.96 KB)
(New Zealand)

Mar 23, 2016
Canada Public Sector Accounting Board Staff (247.28 KB)
(Canada)

Mar 25, 2016
Federation of European Accountants (185.65 KB)
(Belgium)

Mar 28, 2016
Directorate of Public Finances (DGFiP) (1.43 MB)
(France)

Mar 30, 2016
Australian Accounting Standards Board (AASB) (255.59 KB)
(Australia)

Mar 31, 2016
Association of National Accountants of Nigeria (ANAN) (176.84 KB)
(Nigeria)

Apr 1, 2016
Institut der Wirtschaftspruefer in Deutschland e.V. (IDW) (81.41 KB)
(Germany)

Apr 4, 2016
CIPFA (207.96 KB)
()

Apr 6, 2016
The Japanese Institute of Certified Public Accountants (231.94 KB)
(Japan)

Apr 7, 2016
KPMG (94.4 KB)
(South Africa)

Apr 11, 2016
ICAEW (209.47 KB)
(United Kingdom)

Apr 13, 2016
ICPAK (187.04 KB)
(Kenya)

Apr 15, 2016
CPA Australia (87.61 KB)
(Australia)

Apr 18, 2016
The Swedish National Financial Management Authority (44.53 KB)
(Sweden)

Apr 19, 2016
FINANCIAL REPORTING COUNCIL OF NIGERIA (439.18 KB)
(Nigeria)

Apr 20, 2016
Canadian Institute of Actuaries (755.7 KB)
(Canada)

Apr 22, 2016
ICGFM (178.64 KB)
()

Apr 25, 2016
Institute of Chartered Accountants of Nigeria (1.28 MB)
()

Apr 26, 2016
The New Zealand Treasury (395.41 KB)
(New Zealand)

Apr 30, 2016
OFFICE OF THE AUDITOR GENERAL FOR LOCAL GOVERNMENTS,KATSINA STATE (81.15 KB)
(Nigeria)

Apr 30, 2016
ACCA (114.27 KB)
()

May 1, 2016
Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC) (205.9 KB)
(Australia)

May 2, 2016
Conseil de normalisation des comptes publics (146.89 KB)
(France)

May 3, 2016
Accounting Standards Board (ASB) (255.21 KB)
(South Africa)

May 5, 2016
Swiss Public Sector Financial Reporting Advisory Committee (73.66 KB)
(Switzerland)

May 6, 2016