Global Standards for the world economy

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The Interpretation Committee continued its discussion on a request of guidance on the determination of the discount rate for post-employment benefit obligations

 15 May 2013

In October 2012 the Interpretations Committee received a request for guidance on the determination of the rate used to discount post-employment obligations. In particular, the submitter asked the Interpretations Committee whether corporate bonds with an internationally recognised rating lower than ‘AA’ can be considered to be high quality corporate bonds (HQCB).

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