Short-Term Employee Benefits Are Defined in AASB 119 As

Short-term employee benefits are defined in AASB 119 as:

A) benefits that are paid to employees while they are employed by the company making the payment.
B) all payments made to an employee within 12 months of the date the employee rendered the service.
C) the undiscounted value of wages, salaries and social security contributions to which the employer is presently obliged.
D) employee benefits that are wholly due within 12 months after the end of the period in which the employee rendered the related service.