Global Standards for the world economy

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Interpretations Committee issues a tentative agenda decision

 13 March 2013

The Interpretations Committee received a request for guidance on the calculation of defined benefit obligations. In particular, the submitter asked the Interpretations Committee to clarify whether, in accordance with IAS 19 Employee Benefits (2011), the discount rate used to calculate a defined benefit liability should be a pre-tax or post-tax rate.

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