The evolution of the discount rate for measuring employee benefit obligations under AS15(R): 31 March 2014

  • Print
  • Connect
  • Email
  • Facebook
  • Twitter
  • LinkedIn
  • Google+
By Danny L. Quant, Simon Herborn | 18 April 2014

This research paper provides an update for the quarter ended 31 March 2014 on the changes of the discount rate as they apply to liabilities under AS15(R), India's accounting standard relating to the cost of providing employee benefits.

Implied yields have risen between 31 March 2013 and 31 March 2014. The impact of this rise will depend on the weighted average expected future working lifetime (WAEFWL) of employees.


Featured topics