It Is Not True in Relation to IAS 19/AASB 119

It is not true in relation to IAS 19/AASB 119 'Employee Benefits' that:

A) Employee benefits include wages and salaries,non-monetary fringe benefits,annual leave and superannuation
B) The principles for recognition of employee benefits as expenses or liabilities are consistent with those in the Conceptual Framework
C) Wages and salaries,annual leave and sick leave are to be reported at their nominal amounts
D) The controls that need to be provided when operating a payroll system are outlined