Invitation to comment on employment benefits discount rate guidance
Members of the Employment Benefits Task Force will provide you with an overview of PSAB’s second Invitation to Comment, Employment Benefits: Discount Rate Guidance in Section PS 3250, issued under its Employment Benefits project.
This document focuses on the discount rates used to estimate employment benefit obligations.
Jointly Presented By:
You will learn about:
- why PSAB needs to consider the discount rate guidance in Section PS 3250, Retirement Benefits
- the role of discount rate in the present value measurement of accrued benefit obligation
- alternative discount rate approaches that may be used to estimate benefit obligations