Welcome to the website of the IFRS Foundation and the IASB

Monday 30 November 2015

Banner graphic

Actuarial assumptions—discount rate

Employee Benefits: Discount Rate

 Agenda decision

IAS 19 Employee Benefits: Actuarial assumptions—discount rate

The Interpretation Committee was asked to clarify whether corporate bonds with a rating lower than “AA” can be considered to be high quality corporate bonds for the purposes of calculating the defined benefit obligation for post-employment benefits.

Project stages

/* IE11 Fix for SP2010 */ if (typeof (UserAgentInfo) != ‘undefined’ && !window.addEventListener) { UserAgentInfo.strBrowser = 1; }