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CMA Intermediate · Corporate Accounting and Auditing · Employee Benefits (Ind AS 19)

Under Ind AS 19 Employee Benefits, which of the following types of employee benefit is excluded from its scope because another Ind AS applies to it?

Benefits covered by Ind AS 102, Share-based Payment, fall outside Ind AS 19. The standard applies to all employee benefits except those, so benefits for dependants, insurer-settled benefits and benefits in kind all remain within its scope.

  1. ABenefits payable to employees' dependants after retirement
  2. BBenefits to which Ind AS 102, Share-based Payment, appliesCorrect
  3. CBenefits settled through an insurance company
  4. DBenefits provided as goods or services instead of cash

Explanation

Ind AS 19 is applied by an employer to all employee benefits except those to which Ind AS 102 applies. Benefits to dependants, benefits settled through insurers and benefits given as goods or services are all expressly within the definition of employee benefits.

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