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

Which of the following is included within post-employment benefits under Ind AS 19?

Post-employment medical care is a post-employment benefit under Ind AS 19. The standard includes retirement benefits like pensions and lump sums, and other benefits such as post-employment life insurance and medical care, whereas leave, bonus and salary relate to current service.

  1. APost-employment medical careCorrect
  2. BPaid annual leave expected within twelve months
  3. CProfit-sharing paid within the year
  4. DSalary paid during the notice period

Explanation

Ind AS 19 lists post-employment benefits as retirement benefits such as pensions and lump sum payments on retirement, and other benefits such as post-employment life insurance and post-employment medical care. The other items are benefits to current employees during service.

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