f4

Question 1

What rate needs to take into consideration

Answer 1

always takes into consideration risk free interestrate not the market rate

Question 2

do we need to take into consideration disposal of fixed assets at the time of exit cost liabilities?

Answer 2

No, disposal of assets to be taken into consideration only actions that impact certain operating costsuch as employee termination,employee relocation, and contract termination to be taken into consideration

Question 3

how to treat relocation expense

Answer 3

when it is actually incurred it shold be taken into consideration, only take into consideration expense for the period any future expense needs to take into consideration at the time of expense whereas employee termination benefit needs to take into consideration when it is communicated to employees . very important both the points.