Welcome to the website of the IFRS Foundation and the IASB

Friday 21 November 2014

Banner graphic

Discount rate: regional market issue

Employee Benefits: Discount rate—regional market issue


 Annual Improvements 2012-2014 Cycle

IAS 19 Employee Benefits—Discount rate: regional market issue

The Interpretations Committee was asked to clarify the application of the requirements of IAS 19 Employee Benefits (2011) on determination of the discount rate to a regional market consisting of multiple countries sharing the same currency

Project stages

Stage completed: December 2013

Deliberations

Expected completion date: Q3 2014 (Final amendments AIP 2012–2014)