Deloitte comment letter on tentative agenda decision on IAS 19 — Actuarial assumptions — discount rate

Published on: 01 Oct, 2013

We have commented on the IFRS Interpretations Committee tentative decision not to take onto the Committee’s agenda a request for guidance on the determination of the rate used to discount post-employment benefit obligations.

We agree with the IFRS Interpretations Committee’s decision not to add this item onto its agenda, however, we believe a project to address further provisions in the guidance should be performed by the IASB.

Download the full comment letter below.


Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.