Public pension accounts move towards market-consistency

The future international public sector accounting standard (IPSAS) relating to employee benefits is likely to stipulate entities use market yields of high quality corporate bonds to determine the risk-free discount rate to discount pension benefits. The IPSAS board will discuss the matter at its meeting in Montreal next week and is likely to adopt such a ruling then, according to Mike Hathorn, London-based chairman of the IPSAS board.

With cash flow accounting or actuarial discounting of pension

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


Want to know what’s included in our free membership? Click here

This address will be used to create your account

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