Setting discount rates under IFRS 17: Getting the job done—Paper 2: Setting the approach
By Pierre-Edouard Arrouy, Charles Boddele , Grzegorz Darkiewicz-Moniuszko, Russell Ward, Freek Zandbergen, and Sihong Zhu
10 February 2021
This paper is part of a series covering the overall process for discount rates under IFRS 17, specifically the number of steps required to set a discount rate. All steps are relevant to both the "top-down" and "bottom-up" methods under IFRS 17. This paper also looks at the technical areas where firms need to consider in their approach.
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Charles Boddele
Setting discount rates under IFRS 17: Getting the job done—Paper 2: Setting the approach
This paper is part of a series covering the overall process for discount rates under IFRS 17, specifically the number of steps required to set a discount rate.
Pierre-Edouard Arrouy, Charles Boddele , Grzegorz Darkiewicz-Moniuszko, Russell Ward, Freek Zandbergen, Sihong Zhu