Merl provides an annual cash bons to its employees and determines this bonus is in the scope of IAS 19. Should Merl recognize a liability for the cash bonus? Yes. According to IAS 19, a liability is recognized when the amount is probable and a reliable estimate can be made. Yes. According to IAS 19, a liability is recognized when an employee has provided service in exchange for employee benefits to be paid in the future. O No. According to IAS 19, the bonuses are recognized as an expense when paid. No. According to IAS 19, a liability doesn't need to be recognized if the benefit will be paid within 12 months.