Global Standards for the world economy

Monday 24 June 2019

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Discount rate for employee benefits

Exposure draft and comment letters


Exposure draft and comment letters



On 20 August 2009 t he International Accounting Standards Board (IASB) published for public comment an exposure draft Discount Rate for Employee Benefits (proposed amendments to IAS 19).

The proposals respond to calls from stakeholders to address a problem that the global financial crisis has made increasingly significant.

Comment Letter deadline

The exposure draft was open for comment until 30 September 2009. The Comment period is now closed.

To view the Comment Letters, please click here.