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IAS 19 — Calculation of discount rates

Date recorded:

Issue

The IFRIC considered addressing how to determine the discount rate to be used in measuring a defined benefit liability under IAS 19 Employee Benefits when there is no deep market in high quality corporate bonds, and the terms of government bonds are much shorter than the benefit obligations.

 

Decision not to add

February 2002

 

Reason

The IFRIC agreed to not take this issue onto its agenda because IAS 19 provides sufficient guidance.

 

IFRIC reference: IAS 19

Correction list for hyphenation

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