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IAS 19 — Discount rate


A project to clarify the determination of the discount rate used when applying IAS 19 Employee Benefits, particularly around the requirement to use market yields on high quality corporate bonds or government bonds.


Current status of the project

The IASB decided at its 2013 December meeting that "no further work is currently planned on the issue of determining the discount rate for post-employment benefit obligations".


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.