The evolution of the discount rate for measuring employee benefit obligations under AS15(R): March 2015

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By Danny L. Quant, Simon Herborn | 07 April 2015
This paper provides an update for the quarter ended 31 March 2015 on the changes in the discount rate for measuring employee benefit obligations under AS15(R), India’s accounting standard for the cost of providing employee benefits. Implied yields at 31 March 2015 are lower at all durations than at 31 December 2014 or 31 March 2014.

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