《FR》习题：Employee Benefits

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?

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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