1.AASB 119 requires an entity to record a liability for long service leave: a. in a consistent manner from year to year. b. as the employee provides service to the entity even though they may have no legal entitlement to the leave. c. when the employee becomes legally entitled to the leave. d. when the leave is taken by the employee.

2.

Which of the following types of employee benefits are not covered by AASB 119/IAS 19?

a.

Wages.

b.

Long service leave.

c.

Annual leave.

d.

Share-based payments.