Tag Archives: Patrika Bansal

The evolution of the discount rates for measuring employee benefit obligations under Indian and International Accounting Standards

In this briefing note, Milliman’s Heerak Basu and Patrika Bansal analyse the evolution of the discount rate for measuring employee benefit obligations under AS15(R), AS19 and IAS19. They consider the change in discount rates as well as the impact on the change in the value of obligations over the last 12 months.