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Research on the theory and practice of discounting in financial reporting

Description

​In April 2017, ICAS issued a call for research on the theory and practice of discounting in financial reporting under IFRS. EFRAG decided to co-sponsor the research.

EFRAG and ICAS were interested in research which would considers questions, concerns, proposals and recommendations related to discounting under IFRS. This research should be helpful in informing current practices and also have the potential to deliver evidence to the IASB and regulators.

In August 2017, EFRAG and ICAS decided on the project to sponsor.

Among the activities, a survey on the discount rate used in IAS 19 Employee Benefits was launched in February 2019.

The results of the project are expected in the last part of 2019.

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