• Service: Tax, Legal, Employment and Pensions
  • Type: Business and industry issue
  • Date: 10/15/2013

Accounting for Swiss pension plans 

If current market conditions (30 September 2013) remain unchanged at the year-end, we expect IFRS and US GAAP discount rate assumptions to have increased by 25-30bps since the start of the year to between 2.05% to 2.35%.
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