IPSAS 25 Employee Benefits

Employee Benefits

Withdrawn standard. IPSAS 25 Employee Benefits was superseded for periods beginning 1 January 2018 by IPSAS 39 Employee Benefits, which reflects the IASB's revised IAS 19 (2011) – notably eliminating the corridor approach for deferred actuarial gains/losses. Retained as a numbering placeholder with a redirect map.

IPSAS 25 Employee Benefits was withdrawn for annual financial statements covering periods beginning on or after 1 January 2018 and superseded by IPSAS 39.

IPSAS 25 (2001) was replaced by IPSAS 39 Employee Benefits, which reflects the IASB's substantially revised IAS 19 (2011) – most notably, the elimination of the corridor approach for deferred actuarial gains/losses on defined benefit plans, replaced with immediate recognition through other comprehensive income (net assets/equity, in IPSAS terms).

Replaced by

IPSAS 39 – Employee Benefits

Why This Standard Is Here

Removed from the Handbook – retained here only as a numbering placeholder

IPSAS 25, Employee Benefits, was withdrawn as the IPSASB replaced it with an updated Standard reflecting the IASB's substantially revised IAS 19 (2011) – most notably, the elimination of the "corridor approach" for deferred actuarial gains/losses on defined benefit plans, replaced with immediate recognition through other comprehensive income (net assets/equity, in IPSAS terms). It was superseded for annual financial statements covering periods beginning on or after 1 January 2018.

The 2025 IPSASB Handbook now contains only a one-paragraph removal notice for this number – there is no remaining technical content to build a reference poster from. This page exists so the poster library's numbering stays complete and correctly redirects to the live successor Standard.

Superseded by IPSAS 39

Modernized defined benefit plan accounting

IPSAS 25 governed short-term employee benefits, post-employment benefits (pensions), other long-term benefits, and termination benefits – following the OLDER IAS 19 model, which permitted several methods (including the "corridor approach") for deferring recognition of actuarial gains and losses on defined benefit obligations.

IPSAS 39 – Employee Benefits

Requires IMMEDIATE recognition of the full defined benefit obligation, with remeasurements (actuarial gains/losses) recognized directly in net assets/equity as they arise – eliminating deferral mechanisms like the corridor approach. Also updates the return-on-plan-assets calculation and simplifies past-service-cost recognition, mirroring IAS 19 (2011).

Redirect Map

Withdrawn number → live Standard

WithdrawnSuperseded byEffective date

IPSAS 25IPSAS 39Periods beginning on/after 1 Jan 2018

For current authoritative requirements, see the dedicated standard for IPSAS 39 (Employee Benefits) in this library. IPSAS 39 is already referenced across this library – e.g. in IPSAS 20's key management personnel remuneration measurement, IPSAS 21's employee termination cost exclusions, and IPSAS 24's social benefits reconciliation notes.