新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
澳洲cpa《FR》習(xí)題： pre-tax cash
2021年第一學(xué)期澳洲注冊(cè)會(huì)計(jì)師考試《FR》習(xí)題:pre-tax cash
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.
以上就是GSL《全休戰(zhàn)略與領(lǐng)導(dǎo)力》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>>
更多推薦：
限時(shí)免費(fèi)資料
-
報(bào)考指南
-
教學(xué)大綱
-
study_map
-
模擬題
-
考試介紹
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)