16 An entity shall measure the expected cost of accumulating paid absences as the additional amount that the entity expects to pay as a result of the unused entitlement that has accumulated at the end of the reporting period.
16 (Majandus)üksus mõõdab akumuleeruvate tasustatavate töölt puudumiste eeldatavat kulu lisasummana, mida (majandus)üksus aruandeperioodi lõpuks akumuleerunud kasutamata õigustest tulenevalt eeldatavasti maksab.