Welcome to the website of the IFRS Foundation and the IASB

Saturday 25 October 2014

Banner graphic

Project News


The Interpretation Committee continued its discussion on a request of guidance on the determination of the discount rate for post-employment benefit obligations

 15 May 2013


In October 2012 the Interpretations Committee received a request for guidance on the determination of the rate used to discount post-employment obligations. In particular, the submitter asked the Interpretations Committee whether corporate bonds with an internationally recognised rating lower than ‘AA’ can be considered to be high quality corporate bonds (HQCB).

For more information, please click here.