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

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By Danny L. Quant, Simon Herborn | 30 March 2015
This paper provides an update for the quarter ended 31 December 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. Implied yields at 31 December 2014 are lower at all durations than at 30 September 2014 or 31 March 2014.