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- IAS 19 – Employee Benefits 0%
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Question 1 of 10
1. Question
An entity shall account for a state plan in the same way as for a multi-employer plan.
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Question 2 of 10
2. Question
How shall an entity recognise the contribution payable to a defined contribution plan in exchange for the service rendered by an employee to this entity during a period?
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Question 3 of 10
3. Question
Accounting for defined benefit plans is complex because __________ required to measure the obligation and the expense.
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Question 4 of 10
4. Question
Which of the following is involved in accounting by an entity for defined benefit plans?
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Question 5 of 10
5. Question
An entity shall use the projected unit credit method to determine the future value of its defined benefit obligations and the related current service cost and, where applicable, past service cost.
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Question 6 of 10
6. Question
The projected unit credit method sees each period of service as giving rise to an additional unit of benefit entitlement and measures each unit separately to build up the final obligation.
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Question 7 of 10
7. Question
A plan provides a monthly pension of 0.2 per cent of final salary for each year of service. The pension is payable from the age of 65. Which of the following statements agree with IAS 19?
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Question 8 of 10
8. Question
An entity shall measure its defined benefit obligations on a basis that reflects:
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Question 9 of 10
9. Question
When shall an entity recognise past service cost as an expense?
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Question 10 of 10
10. Question
Which of the following represents the gain or loss on a settlement?
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