ASBJ Releases the Exposure Draft on the Tentative Solution Regarding the Discount Rate Used to Measure Post-employment Benefit Obligations When the Bond Yield is Negative

The Accounting Standards Board of Japan (ASBJ) has today released for public comment the Exposure Draft on the Tentative Solution Regarding the Discount Rate Used to Measure Post-employment Benefit Obligations When the Bond Yield is Negative (Exposure Draft of PITF No.51).

The comment deadline is March 3, 2017.

The document is available in Japanese only.

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