IAS 19 set to ramp up corporate pension costs


An exposure draft on reforming International Accounting Standard 19 (IAS 19) will result in a significant increase in the reported cost of the provision of corporate pensions as companies will not longer be able to decide which expected rate of return is used to discount their liabilities, according to Pricewaterhouse-Coopers (PwC).

Currently many corporates use a discount rate based on the expected rate of return of their equity portfolio. According to Brian Peters, a partner at consultancy PwC

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