Global Standards for the world economy

Sunday 28 February 2021

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Discount rate: regional market issue

Employee Benefits: Discount rate—regional market issue

 Annual Improvements 2012-2014 Cycle

IAS 19 Employee Benefits—Discount rate: regional market issue

The Interpretations Committee was asked to clarify the application of the requirements of IAS 19 Employee Benefits (2011) on determination of the discount rate to a regional market consisting of multiple countries sharing the same currency

Project stages

Stage completed: December 2013
Expected completion date: Q3 2014 (Final amendments AIP 2012–2014)