IFRS 17: Discount Rates

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Scritto da Thomas Bulpitt, Andrew Gilchrist, Andrew Kay | 08 marzo 2018
There are a number of areas of IFRS 17 where the International Accounting Standards Board has allowed firms to make a choice on their approach. This paper focuses on the approaches available under IFRS 17 for the derivation of the discount rates for use in the various calculations required by the Standard.