alleryStart learning →The IAS 19 discount rate refers to market yields on which instruments?
ASponsor equity shares
BBank fixed deposits
CShort-term treasury bills
DHigh quality corporate bonds
Answer & Solution
Correct answer: D. High quality corporate bonds
The discount rate is set by market yields on high quality corporate bonds at the end of the reporting period, matching the currency and term of the obligation.
Keep practising Ind AS 19 Employee Benefits
Browse all Ind AS 19 Employee Benefits questions for CA Final, or explore more Financialreporting topics.
Related questions
What is a key purpose of providing employee benefits?What is an arrangement where cash wages are swapped for another benefit usually called?Housing and group insurance offered to staff are best described as what?Basic wage is 40,000 and the EPF wage cap is 15,000. What is the 12 percent share?An employee's EPF wage is 15,000 a month. What is the 12 percent employee contribution?What is the employee's contribution rate to EPF on the basic wage?Which plan type covered earlier Central Government employees in India, before the NPS?Indian Central Government staff joining after 1 January 2004 are in which plan?