Exposure Draft issued by IPSASB on Social Benefits

 

 The IPSASB seeks feedback on Exposure Draft 63, 'Social Benefits' to guide it in developing a final International Public Sector Accounting Standards (IPSASs) that establishes requirements for accounting for social benefits.

 The objective of this project is to establish the recognition and measurement requirements for social benefits.

Comment letter deadline

The Exposure Draft is open for comment until 31st December, 2017

Due process documents
Exposure Draft issued by IPSASB on Social Benefits  [PDF]