The evolution of the discount rates for measuring employee benefit obligations under Indian and International Accounting Standards - 30 September 2019
ByPatrika Bansal, and Heerak Basu
8 October 2019
The evolution of the discount rates for measuring employee benefit obligations under Indian and International Accounting Standards - 30 September 2019
This briefing note analyses the evolution of the discount rate for measuring employee benefit obligations under AS15(R), AS19 and IAS19. We consider the change in discount rates and the impact on the change in the value of your obligations over the last 12 months.