The evolution of the discount rate for measuring employee benefit obligations under AS15(R): 31 December 2013

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By Danny L. Quant, Simon Herborn | 13 January 2014

This research paper provides an update for the quarter ended 31 December 2013 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 for the quarter. The impact of this rise will depend on the weighted average expected future working lifetime (WAEFWL) of employees.