Discount Rates - IASB

Date recorded:

On March 21, 2017, the IASB met to complete its discussion of the research project on discount rates. The Board noted that the project has two outputs: (i) the project findings; and (ii) a list of matters for future staff consideration in standard-setting work relating to discount rates and other aspects of present value measurements.

The Board decided that: (i) it will not seek feedback from the public on the research outputs; and (ii) no further work on the research project is needed to meet its objectives.

In its work on other projects, the Board will review the research findings as they relate to existing requirements.

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