CERTYNEX IFRS ACADEMY

The Lin group funds a post-employment benefit plan, measured under IAS 19, for the benefit of the employees of the entity Lin Industrie. Which statements are right for Lin Industrie? More than one answer is possible.

The plan is not a related party, because its measurement falls under IAS 19.

The plan is a related party of Lin Industrie, because it is for the benefit of its employees.

Post-employment benefits are excluded from key management personnel compensation, because they are paid after departure.

Post-employment benefits of key management personnel form a separate category of compensation to be presented.