CERTYNEX IFRS ACADEMY

In N, Lyra SA recognises termination benefits under two schemes that are not an enhancement of post-employment benefits (case facts). The Nord scheme will be paid in full in March N+1; the Sud scheme will be paid in monthly instalments until December N+3. The financial year ends on 31 December (case facts). Under which requirements does IAS 19 measure these benefits?

The Nord scheme under the requirements for short-term employee benefits; the Sud scheme under those for other long-term employee benefits.

Both schemes under the requirements for post-employment benefits, since every termination benefit is linked to the end of employment.

Both schemes under the requirements for short-term employee benefits, since the triggering event occurs in N.

The Nord scheme under the requirements for other long-term employee benefits; the Sud scheme under those for short-term employee benefits.