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AASB 119 Adopts the Projected Unit Credit Method for the Measurement

Question 23

Multiple Choice

AASB 119 adopts the projected unit credit method for the measurement of long service leave obligations. This method requires the entity to:


A) calculate the future value of the expected payments that will result from employee services provided in the future.
B) calculate the present value of the expected future payments that will result from employee services provided to date.
C) provide for the amount of long service leave that is planned to be taken by employees within the next 12 months.
D) commence providing for long service leave once employees have completed 10 years of service.

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