Exposure Draft 59, Amendments to IPSAS 25, Employee Benefits

Jan 13, 2016 | Exposure Drafts and Consultation Papers

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. 


Copyright © 2022 The International Federation of Accountants (IFAC). All rights reserved.

Submitted Comment Letters

1. New Zealand Accounting Standards Board  (New Zealand)
March 23, 2016

2. Canada Public Sector Accounting Board Staff  (Canada)
March 25, 2016

3. Federation of European Accountants  (Belgium)
March 28, 2016

4. Directorate of Public Finances (DGFiP)  (France)
March 30, 2016

5. Australian Accounting Standards Board (AASB)  (Australia)
March 31, 2016

6. Association of National Accountants of Nigeria (ANAN)  (Nigeria)
April 1, 2016

7. Institut der Wirtschaftspruefer in Deutschland e.V. (IDW)  (Germany)
April 4, 2016

April 6, 2016

9. The Japanese Institute of Certified Public Accountants  (Japan)
April 7, 2016

10. KPMG  (South Africa)
April 11, 2016

11. ICAEW  (United Kingdom)
April 13, 2016

12. ICPAK  (Kenya)
April 15, 2016

13. CPA Australia  (Australia)
April 18, 2016

14. The Swedish National Financial Management Authority  (Sweden)
April 19, 2016

April 20, 2016

16. Canadian Institute of Actuaries  (Canada)
April 22, 2016

April 25, 2016

18. Institute of Chartered Accountants of Nigeria
April 26, 2016

19. The New Zealand Treasury  (New Zealand)
April 30, 2016

20. ACCA
May 1, 2016

21. Heads of Treasuries Accounting and Reporting Advisory Committee (HoTARAC)  (Australia)
May 2, 2016

22. Conseil de normalisation des comptes publics  (France)
May 3, 2016

23. Accounting Standards Board (ASB)  (South Africa)
May 5, 2016

24. Swiss Public Sector Financial Reporting Advisory Committee  (Switzerland)
May 6, 2016


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