EFRAG and the Institute of Chartered Accountants of Scotland (ICAS) are engaged with ongoing research with the University of Leeds and the University of York on the uses of discount rates in financial accounts. As part of this project, we are conducting an online survey on discount rates as applied to pension accounting (IAS 19) to understand the way in which the standard is applied in practice, and specifically the range of rates used and the challenges around the standard, as well as alternative approaches.
We are looking for preparers with a view on the discount rate to be used for pension accounting to complete the on line survey. Could you be so kind to circulate the survey to the relevant groups in Insurance Europe.
The survey will be available only during a limited period, till 11 March. It will take no more than 10 minutes to complete.
You will find the survey here: https://leedsubs.eu.qualtrics.com/jfe/form/SV_0kaQU2eAPJ07tGZ