A lump sum benefit is payable on termination of service and equal to 1 per cent of final salary for each year of service. The salary in year 1 is P10,000 and is assumed to increase at 7 per cent (compound) each year. The discount rate used is 10 per cent per year.  The entity does not fund its obligation to pay lump-sum benefits.  The employee is expected to leave at the end of year 5. The increase in the present value of the defined benefit obligation resulting from employee service in year 2 (current service cost) is a P131 b P196 c P98 d P89

FINANCIAL ACCOUNTING
10th Edition
ISBN:9781259964947
Author:Libby
Publisher:Libby
Chapter1: Financial Statements And Business Decisions
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A lump sum benefit is payable on termination of service and equal to 1 per cent of final salary for each year of service. The salary in year 1 is P10,000 and is assumed to increase at 7 per cent (compound) each year. The discount rate used is 10 per cent per year.  The entity does not fund its obligation to pay lump-sum benefits.  The employee is expected to leave at the end of year 5.

The increase in the present value of the defined benefit obligation resulting from employee service in year 2 (current service cost) is

a P131

b P196

c P98

d P89

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