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Sick leave entitlements should be reflected as a liability in accordance with AASB 119 when:
Self-esteem
An individual's subjective evaluation of their own worth, encompassing beliefs about oneself as well as emotional states.
Cognitive Competence
Cognitive competence refers to an individual's ability to think, reason, solve problems, and understand complex ideas.
Social Acceptance
The degree to which an individual is accepted or regarded positively by others in social contexts.
Realistic Fears
Fears that are based on real and present threats or dangers, as opposed to those that are imagined or irrational.
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