The Most Important Consideration in Evaluating the Fairness of the Amounts

Multiple Choice

The most important consideration in evaluating the fairness of the amounts accrued for holiday pay, sick pay and other benefits is:

A) the profitability of the client which will enable these liabilities to be met.
B) the amount expended to date in the current period.
C) the consistent accrual of these liabilities in accordance with relevant agreements or legislation.
D) the actual expense incurred for the prior period.