The key steps involved in accounting by the employer for a defined benefit post-employment fund in accordance with AASB 119 include:

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All options (A, B and C) are correct as they represent the key steps involved in accounting by the employer for a defined benefit post-employment fund in accordance with AASB 119. Determining the deficit or surplus of the fund, determining the amount of the net defined benefit liability (asset), and determining the amounts to be recognised in profit or loss for current service cost, any past service cost and net interest expense (income) on the net defined benefit liability (asset) are all important steps in the process.

The Key Steps Involved in Accounting by the Employer for a Defined