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Wednesday 23 April 2014

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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