The price of mortality
Mortality assumptions can have a significant impact on corporate pensions liabilities, and much debate surrounds the format for their disclosure. This report investigates the possible solutions
INTRODUCTION
Analysts, accountants, auditors and actuaries are all interested in corporate pension liabilities as they represent a material item in the balance sheets of many companies. Changes in accounting rules have meant that key assumptions must be disclosed: discount rates and inflation assumptions are already subject to detailed scrutiny but to date, little attention has been given to mortality assumptions. And yet, the mortality assumptions can have a significant impact on a company's
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