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Discount rate for actuarial valuation as at 30 June 2017

Posted by Anuradha Sehgal on 10-Jul-2017 09:20:00

For many companies, this is the time to finalise their interim accounts for the first quarter of the current financial year. It is important to understand the movement in discount rate during this period to make an appropriate provision towards employee benefits liabilities.

Interim reporting is a standard exercise for most companies, either for internal purposes and, for listed companies, also to report to the Securities and Exchange Board of India (SEBI).

In order to make an appropriate provision at 30 June 2017 in respect of the employee benefit liabilities, it is essential to understand how the discount rate would have changed since the last actuarial valuation.

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Topics: AS 15, Ind AS 19, Discount rate, Actuarial assumptions, Economic update

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