Pensions Accounting: Spot the discount rate

When the US telecoms giant AT&T announced last year that it planned to discount the interest component of its defined-benefit (DB) pension liability using a spot rate, it unleashed a storm of interest among US listed companies. At a stroke, companies stand to wipe billions of dollars off their pension provision costs. 

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IPE editorial provides coverage of foreign pension funds’ experiences from which we can take ideas; we can also use it to share ideas regarding new and pioneering projects.

Ivonne Forno , CEO of Laborfonds