Accounting assumption survey: Key findings

Jonathan Stapleton
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The latest Hyman's Robertson FTSE 350 accounting survey reveals firms are using an increasingly wide range of discount rates and inflation assumptions to calculate liabilities. Here are the key findings in full.

Discount rates: - The range of discount rates was significantly wider in 2011 than in 2010, and skewed towards higher discount rates, reducing reported pension liabilities. - In 2010, 92% of ...

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