This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

IAS 19 — Discount rate

Background

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.