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22/02/2019 - How should discounting be applied to pension obligations?

​EFRAG and ICAS seek views on discount rates as applied to pension accounting.

books.jpeg​ICAS and EFRAG are currently co-sponsoring ongoing research from the University of Leeds and the University of York on the topic of discount rates in financial accounts. 


As part of this project, an online survey is conducted on discount rates as applied to pension accounting (IAS 19) to understand the way in which the standard is applied in practice, and specifically the range of rates used and the challenges around the standard, as well as alternative approaches.

The survey will take no more than 10 minutes. All interested parties are encouraged to participate by clicking on this link

The survey will only be available for a couple of weeks.

The full report resulting from the research will be published later this year.