IAS 19

Hello tutor,

I am extremely confused over short-term employee benefits right now.

For short-term accumulating paid absences, we charge an expense in the year the employee renders the service that increases their entitlement for future paid absences, right?

There is this example provided by BPP:
A company gives its employees an annual entitlement to paid holiday leave. if there is any unused leave at the end of the year, employees are entitled to carry forward the unused leave for up to 12 months. At the end of 20×9, the company’s employees carried forward in total 50 days of unused holiday leave. Employees are paid $100 per day.

State the required accounting for the unused holiday carried forward.

Solution:
The short term accumulating paid absences should be recognised as a cost in the year when the entitlement arises, i.e. 20×9.

Why is BPP recognising an expense in the year the employee uses the entitlement instead of in the year the employee performs the service (i.e. 20×8)? Am I missing something?