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《FR》習題：Employee Benefits
2021年第一學期澳洲注冊會計師考試FR《財務報告》練習題：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
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