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