Which of the following is incorrect about non-vesting sick-leave entitlements: All of the non-vesting...

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Accounting

Which of the following is incorrect about non-vesting sick-leave entitlements:

All of the non-vesting sick-leave should be accrued on a monthly basis as a provision.

"The journal entry each week/month (based on past experience): Dr Sick-leave expense x, Cr Provision for sick leave x"

None of the answers.

Only that part of the non-vesting sick-leave entitlement which has accumulated through past service and which is expected to be taken should be recognised as a liability and then only when it is capable of being reliably measured

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