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《FR》习题:Employee Benefits

来源: 正保会计网校 编辑:smile 2021/03/11 17:20:28 字体:

2021年第一学期澳洲注册会计师考试FR《财务报告》练习题:Which one of the following factors will be reflected in the amount of a short-term employee benefit obligation measured in accordance with IAS 19 Employee Benefits?

知识点

Which one of the following factors will be reflected in the amount of a short-term employee benefit obligation measured in accordance with IAS 19 Employee Benefits?

A the risk-free interest rate

B salary rates current at reporting date

C salary rates that reflect the future sacrifice

D interest rates on high-quality corporate bonds

答案A

解析

The correct answer is Option A. The effective interest method is applied when measuring assets at amortised cost. Assets measured at current cost are not discounted; they relate to the amounts that would be paid if an equivalent asset were acquired currently, or the liability settled.

Options B, C and D are all correct statements in relation to current cost

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以上就是FR《财务报告》练习题,更多CPA  Australia资讯请关注正保会计网校澳洲cpa栏目。 2021正保会计网校助您备考,了解详情>>

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