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CFAS

CFAS

8問 • 2年前

問題一覧

1

The objective of it is to PRESCRIBE THE ACCOUNTING AND DISCLOSURE FOR EMPLOYEE BENEFITS, requiring an entity to recognize a liability where an employee has provided service and an expense when the entity consumes the economic benefits of employee service.

PAS 19

2

are all forms of consideration given by an entity in exchange for service rendered by employees, including directors and management.

EMPLOYEE BENEFITS

3

An entity shall recognize the cost of all employee benefits to which its employees have become entitled as a result of service rendered to the entity during the reporting period:

AS A LIABILITY AND AS AN EXPENSE

4

are employee benefits (OTHER THAN TERMINATION BENEFITS) that are WHOLLY DUE WITHIN TWELVE MONTHS after the end of the period in which the employees render the related service,

SHORT-TERM EMPLOYEE BENEFIT

5

An entity may compensate employees for absence for various reasons including

SICK LEAVE AND ANNUAL VACATION LEAVE

6

An entity shall recognize the ____________accumulating compensated absences when the employees render service that increases their entitlement to future compensated absences.

EXPECTED COST

7

The entity shall measure the expected cost of accumulating compensated absences at the _______________that the entity expects to pay as a result of the unused entitlement that has accumulated at the end of the reporting period

UNDISCOUNTED ADDITIONAL AMOUNT

8

The entity shall present this amount as a ______ at the reporting date.

CURRENT LIABILITY

Purposive communication

Purposive communication

Ceejay · 68問 · 2年前

Purposive communication

Purposive communication

68問 • 2年前

STS (Lesson 1)

STS (Lesson 1)

Ceejay · 16問 · 2年前

STS (Lesson 1)

STS (Lesson 1)

16問 • 2年前

STS(Lesson 2.1)

STS(Lesson 2.1)

Ceejay · 30問 · 2年前

STS(Lesson 2.1)

STS(Lesson 2.1)

30問 • 2年前

STS(Lesson 2.2)

STS(Lesson 2.2)

Ceejay · 26問 · 2年前

STS(Lesson 2.2)

STS(Lesson 2.2)

26問 • 2年前

STS(Lesson 3)

STS(Lesson 3)

Ceejay · 17問 · 2年前

STS(Lesson 3)

STS(Lesson 3)

17問 • 2年前

Rizal Law

Rizal Law

Ceejay · 11問 · 2年前

Rizal Law

Rizal Law

11問 • 2年前

19th Century Rizal's Context

19th Century Rizal's Context

Ceejay · 18問 · 2年前

19th Century Rizal's Context

19th Century Rizal's Context

18問 • 2年前

Genealogy Family & Early Education

Genealogy Family & Early Education

Ceejay · 14問 · 2年前

Genealogy Family & Early Education

Genealogy Family & Early Education

14問 • 2年前

Rizal's Life in Ateneo and UST

Rizal's Life in Ateneo and UST

Ceejay · 10問 · 2年前

Rizal's Life in Ateneo and UST

Rizal's Life in Ateneo and UST

10問 • 2年前

Rizal's Travel Abroad

Rizal's Travel Abroad

Ceejay · 53問 · 2年前

Rizal's Travel Abroad

Rizal's Travel Abroad

53問 • 2年前

HK and 2nd Homecoming

HK and 2nd Homecoming

Ceejay · 13問 · 2年前

HK and 2nd Homecoming

HK and 2nd Homecoming

13問 • 2年前

1

1

Ceejay · 32問 · 2年前

1

1

32問 • 2年前

2

2

Ceejay · 23問 · 2年前

2

2

23問 • 2年前

3

3

Ceejay · 41問 · 2年前

3

3

41問 • 2年前

4

4

Ceejay · 17問 · 2年前

4

4

17問 • 2年前

Law

Law

Ceejay · 11問 · 2年前

Law

Law

11問 • 2年前

Rizal Finals (G4-G6)

Rizal Finals (G4-G6)

Ceejay · 99問 · 1年前

Rizal Finals (G4-G6)

Rizal Finals (G4-G6)

99問 • 1年前

Noli

Noli

Ceejay · 11問 · 1年前

Noli

Noli

11問 • 1年前

Rizal Finals-(G7-10)

Rizal Finals-(G7-10)

Ceejay · 8問 · 1年前

Rizal Finals-(G7-10)

Rizal Finals-(G7-10)

8問 • 1年前

Chap 6- Purcomm

Chap 6- Purcomm

Ceejay · 35問 · 1年前

Chap 6- Purcomm

Chap 6- Purcomm

35問 • 1年前

poems

poems

Ceejay · 21問 · 1年前

poems

poems

21問 • 1年前

問題一覧

1

The objective of it is to PRESCRIBE THE ACCOUNTING AND DISCLOSURE FOR EMPLOYEE BENEFITS, requiring an entity to recognize a liability where an employee has provided service and an expense when the entity consumes the economic benefits of employee service.

PAS 19

2

are all forms of consideration given by an entity in exchange for service rendered by employees, including directors and management.

EMPLOYEE BENEFITS

3

An entity shall recognize the cost of all employee benefits to which its employees have become entitled as a result of service rendered to the entity during the reporting period:

AS A LIABILITY AND AS AN EXPENSE

4

are employee benefits (OTHER THAN TERMINATION BENEFITS) that are WHOLLY DUE WITHIN TWELVE MONTHS after the end of the period in which the employees render the related service,

SHORT-TERM EMPLOYEE BENEFIT

5

An entity may compensate employees for absence for various reasons including

SICK LEAVE AND ANNUAL VACATION LEAVE

6

An entity shall recognize the ____________accumulating compensated absences when the employees render service that increases their entitlement to future compensated absences.

EXPECTED COST

7

The entity shall measure the expected cost of accumulating compensated absences at the _______________that the entity expects to pay as a result of the unused entitlement that has accumulated at the end of the reporting period

UNDISCOUNTED ADDITIONAL AMOUNT

8

The entity shall present this amount as a ______ at the reporting date.

CURRENT LIABILITY