IASB forced to scrap IAS19 bond rate reform


Objections from Asia-Pacific and emerging market nations have forced the International Accounting Standards Board (IASB) to scrap plans to allow pension funds in countries without a deep and liquid high-quality corporate bond market to use a synthetic AA-rate for discounting purposes under IAS19.

The IASB said it received more than 100 responses to the proposal, which were “polarised” with a clear division among respondents. It said there was a clear trend in favour of the proposals among

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