IAS 19Chapter 4Lesson 2
Actuarial assumptions, discount rate and plan assets
Step 1 of 7Learning objectives
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What makes the obligation vary (demographic and financial assumptions, discount rate) and what reduces it (eligible assets, at fair value).
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Learning objectives
- Tell demographic and financial assumptions apart and assess their consistency.
- Identify the reference for the discount rate and calculate the effect of a rate change.
- Identify plan assets and explain their measurement at fair value.