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- IAS 19 – Employee Benefits 0%
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Question 1 of 10
1. Question
Which of the following is not true regarding the objective of IAS 19?
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Question 2 of 10
2. Question
IAS 19 shall be applied by an employer in accounting for all employee benefits, except those to which IFRS 2 Share-based Payment applies.
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Question 3 of 10
3. Question
Which of the following employee benefits are out of scope of IAS 19?
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Question 4 of 10
4. Question
Which of the following is an example of employee benefits?
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Question 5 of 10
5. Question
Employee benefits include benefits provided to employees __________ and may be settled by payments or the provision of goods or services made either directly to the employees__________.
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Question 6 of 10
6. Question
An employee may provide services to an entity on a __________.
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Question 7 of 10
7. Question
Which of the following terms are defined by the following statement: “post-employment benefit plans under which an entity pays fixed contributions into a separate entity and will have no legal or constructive obligation to pay further contributions if the fund does not hold sufficient assets to pay all employee benefits relating to employee service in the current and prior periods”?
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Question 8 of 10
8. Question
Which of the following statements define “the net defined benefit liability”?
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Question 9 of 10
9. Question
Which of the following does “plan assets” comprise?
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Question 10 of 10
10. Question
What does “service cost” comprise?
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