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Chapter 8

Employee benefits

Outcome

By the end of this session you should be able to:

 apply and discuss the accounting treatment of employee benefits

 account for gains and losses on settlements and curtailments

 account for the asset ceiling test and the reporting of remeasurement gains and
losses

and answer questions relating to these areas.

The underpinning detail for this chapter in your Integrated Workbook can
be found in Chapter 8 of your Study Text

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