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《FR》習(xí)題：Employee Benefits
2021年第一學(xué)期澳洲注冊(cè)會(huì)計(jì)師考試FR《財(cái)務(wù)報(bào)告》練習(xí)題：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
以上就是FR《財(cái)務(wù)報(bào)告》練習(xí)題，更多CPA Australia資訊請(qǐng)關(guān)注正保會(huì)計(jì)網(wǎng)校澳洲cpa欄目。 2021正保會(huì)計(jì)網(wǎng)校助您備考，了解詳情>>
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