International Public Sector Accounting Standards Board
Up one levelIncludes website link to the International Public Sector Accounting Standards Board, IPSASB updates, newly released final IPSAS standards, United Nations System relevant draft standards, and issues papers on draft standards (exposure drafts).
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International Public Sector Accounting Standards Board Website
- Access to IPSAS standards, exposure drafts, invitations to comment and guidance material. Items of interest include: Study 14 (guidance on IPSAS adoption) and a list of governments that are adopting IPSAS or IPSAS-similar standards.
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IPSAS 25 Employee Benefits
- IPSAS 25 Employee Benefits, published in February 2008, deals with four categories of employee benefits: - Short term employee benefits - Post-employment benefits - Other long-term employee benefits - Termination benefits