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Sunday 20 April 2014

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Employee Benefits: Pre-tax or post-tax discount rate


 Tentative agenda decision to IAS 19

IAS 19 Employee Benefits: Pre-tax or post-tax discount rate

The IFRS Interpretations Committee was asked to clarify whether, in accordance with IAS 19 Employee Benefits (2011), the discount rate used to calculate a defined benefit liability should be pre-tax or post-tax.

Project stages

Deliberations

Stage completed: July 2013

Deliberations