Acting 2 report ..

topic

Compensated absences:

a. Accumulating and vesting – all unused entitlements are accrued and measured at the expected
amount to be paid when those entitlements are used or monetized in the future period.
b. Accumulating and non-vesting- only the unused entitlements that are expected to be utilized
are accrued, taking into account the possibility that the employees may leave before they utilize
those entitlements.
c. Non-accumulating – unused entitlements are not accrued but recognized only when the
absences occur.