The price of mortality

Cutting Edge: Mortality Assumptions


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

Only users who have a paid subscription or are part of a corporate subscription are able to print or copy content.

To access these options, along with all other subscription benefits, please contact or view our subscription options here:

You are currently unable to copy this content. Please contact to find out more.

Sorry, our subscription options are not loading right now

Please try again later. Get in touch with our customer services team if this issue persists.

New to View our subscription options

If you already have an account, please sign in here.

You need to sign in to use this feature. If you don’t have a account, please register for a trial.

Sign in
You are currently on corporate access.

To use this feature you will need an individual account. If you have one already please sign in.

Sign in.

Alternatively you can request an individual account here