澳洲cpa《FR》习题： employee benefit
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
The correct answer is Option C. IAS 19 requires short-term employee benefits obligations to be measured at the undiscounted future sacrifice based on settlement amount. This would take
account of salary rates at the date of payment for the benefits.
Option A is incorrect. Discounting of future payments to present value is not required for short-term employee obligations.
Option B is incorrect. The salary rate at the date of payment, not the reporting date, should be used to determine the amount of the liability.
Option D is incorrect. Discounting is not required for short-term employee benefits