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Setting the IAS 19 discount rate Towards a common and sustainable practice Update June 2013 Background and purpose of this paper Under IAS 19, the discount rate to be used to value pension liabilities has to be determine
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Document Date: 2013-07-15 11:17:47
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File Size: 269,24 KB
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Country
Italy /
Spain /
/
Organization
U.S. Securities and Exchange Commission /
American Benefits Council /
IFRS IC /
/
Position
Executive /
/
SocialTag
Bonds
IAS 19
Credit
Credit rating agency
Corporate bond
International Financial Reporting Standards
Credit rating
United States housing bubble
High-yield debt
Financial economics