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澳洲cpa《FR》习题: pre-tax cash

普通 来源:正保会计网校 2021-03-23

2021年第一学期澳洲注册会计师考试《FR》习题:pre-tax cash

知识点

A long-term employee benefit obligation should reflect the amount which, if invested at measurement date, would provide the necessary pre-tax cash flows to pay the accrued obligation when expected to be settled. Where a deep market exists for all relevant financial instruments, IAS 19 Employee Benefits requires that this amount is invested in

A risk-free securities.

B government bonds.

C a portfolio of high-quality shares.

D a portfolio of high-quality corporate bonds.

答案D

解析

The correct answer is Option D. As outlined in the module, IAS 19 requires the discount rate to be based on high-quality corporate bonds, where a deep market exists for these bonds. This would reflect a market-determined, risk adjusted rate.

Options A and B are incorrect. The return on government bonds (i.e. the risk-free rate) is only used where there is no deep market for high-quality corporate bonds.

Option C is incorrect because the discount rate should be the rate that is applicable to high-quality corporate bonds not equity securities.

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