The evolution of the discount rate for measuring employee benefit obligations under AS15(R), 30 June 2014

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By Danny L. Quant, Simon Herborn | 14 July 2014
This research paper provides an update for the quarter ended 30 June 2014 on discount rate changes as they apply to liabilities under AS15(R), India's accounting standard for the cost of providing employee benefits. Implied yields have fallen since 31 March 2014. The impact of this fall will depend on the weighted average expected future working lifetime (WAEFWL) of employees.