• Service: Tax, Legal, Employment and Pensions
  • Type: Survey report
  • Date: 7/3/2014

KPMG‘s Swiss Pensions Accounting Survey 2014 

This year’s survey looks at market trends in pension accounting assumptions and is based on 70 Swiss pension arrangements where sponsors reported under IFRS or US GAAP at 31 December 2013.
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Our assumptions database provides an insight into market-wide practice at this date which we summarise alongside commentary on observed recent trends.