EFRAG and ICAS issue survey on discount rates as applied to pension accounting
22 Feb 2019
As part of a research project on discount rates in financial accounts, the European Financial Reporting Advisory Group (EFRAG) and Institute of Chartered Accountants of Scotland (ICAS) have issued a survey seeking views on discount rates as applied to pension liabilities for accounting purposes and alternative approaches.
The survey will be available for a couple of weeks and is applicable to all interested parties, including, preparers and users of financial accounts, auditors, and others.
For more information, see the press release on the EFRAG’s website.