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

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By Danny L. Quant, Simon Herborn | 12 March 2015
This research paper provides an update for the quarter ended 30 September 2014 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. Since 30 June 2014, implied yields for durations over two years have fallen. The impact of this fall will depend on the weighted average expected future working lifetime of employees.