A liability or an expense for termination benefits can only arise when the entity is demonstrably committed to provide the benefits. Which of the following is listed in AASB 119 as part of the requirements of a detailed formal plan for termination that determines the meaning of 'demonstrably committed'?

Question 11:
a. All of the above
b. Identification of termination benefits for each job classification or function
c. Identification of the location, function, and approximate number of employees whose services will be terminated
d. Identification of when the termination will occur

Question 12:
a. When an employee is paid under the superannuation plan, the payment is treated as an expense
b. The performance of the plan has a direct effect on the statement of financial position of the employer
c. The intention of the employer is to ensure that the plan can meet its agreed benefits as they fall due
d. All are true statements