Global Standards for the world economy

Thursday 23 February 2017

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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.

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