Research on the theory and practice of discounting in financial reporting Completed Research phase Rasmus Sommer Menu: Project phase Description Documents Projects news (-) All news Project Facet Department Date ascendingDate descending Project 22.12.2022 Academic study - The Theory and Practice of Discounting in Financial Reporting under IFRS EFRAG and ICAS has published a co-sponsored academic study on the theory and practice of discounting. The study is available here. Comments... Read more about Academic study - The Theory and Practice of Discounting in Financial Reporting under IFRS Project 22.02.2019 How should discounting be applied to pension obligations? EFRAG and ICAS seek views on discount rates as applied to pension accounting. Read more about How should discounting be applied to pension obligations?
Research on the theory and practice of discounting in financial reporting Completed Research phase Rasmus Sommer
Project 22.12.2022 Academic study - The Theory and Practice of Discounting in Financial Reporting under IFRS EFRAG and ICAS has published a co-sponsored academic study on the theory and practice of discounting. The study is available here. Comments... Read more about Academic study - The Theory and Practice of Discounting in Financial Reporting under IFRS
Project 22.02.2019 How should discounting be applied to pension obligations? EFRAG and ICAS seek views on discount rates as applied to pension accounting. Read more about How should discounting be applied to pension obligations?
