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澳洲cpa《FR》習(xí)題: pre-tax cash

來源: 正保會計網(wǎng)校 編輯:smile 2021/03/23 17:46:25 字體:

2021年第一學(xué)期澳洲注冊會計師考試《FR》習(xí)題:pre-tax cash

知識點

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.

預(yù)評估申請


以上就是GSL《全休戰(zhàn)略與領(lǐng)導(dǎo)力》練習(xí)題,更多CPA  Australia資訊請關(guān)注正保會計網(wǎng)校澳洲cpa欄目。 2021正保會計網(wǎng)校助您備考,了解詳情>>

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