Which of the following obligations do NOT arise from past services provided by an employee?

	A.	short-term employee compensation
	B.	other long-term employee benefits
	C.	termination benefits
	D.	post-employment benefits

The effect of a fall in the exchange rate for New Zealand dollars relative to other major world currencies would include:

	A.	consumers buying goods overseas with Australian dollars would find the goods are cheaper.
	B.	the cost of importing goods from overseas would decrease.
	C.	the cost of offshore debt would remain the same.
	D.	the cost of importing goods from overseas would increase and the cost of offshore debt would increase.

The approach used for translating the accounts of a foreign subsidiary includes:

	A.	translating post-acquisition changes in equity at the exchange rate current on the balance sheet date
	B.	translating assets at the spot exchange rate at the date of purchase
	C.	translating revenue and expense items at the exchange rate current at the applicable transaction dates
	D.	translating proposed distributions from retained profits at the exchange rate current when the distributions are completed in cash

The approach used to translate a foreign operation's accounts includes:

	A.	non-monetary items included in the statement of financial position are translated at the rate current at reporting date
	B.	equity at the date of investment is translated at the rate for the date when the investment was acquired
	C.	revenue and expense items are translated at the exchange rates current at the applicable transaction dates
	D.	all of the above.