Under AASB 119, leave entitlements that may be carried forward to a future financial period if unused are referred to as:

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AASB 119 defines accumulating paid absences as leave entitlements that accumulate until taken and can be carried forward to future periods if unused. Non-accumulating paid absences are leave entitlements that do not accumulate or carry forward, while accumulating unpaid absences are leave entitlements that accumulate until taken but are unpaid until taken. Non-accumulating unpaid absences are not recognized as a liability under AASB 119.

Under AASB 119, Leave Entitlements That May Be Carried Forward