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discount rate in Pensions

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA SBR Exams › discount rate in Pensions

  • This topic has 1 reply, 2 voices, and was last updated 4 years ago by Stephen Widberg.
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  • March 22, 2021 at 10:58 am #614952
    Noah098
    Member
    • Topics: 935
    • Replies: 352
    • ☆☆☆☆☆

    sir unwinding PV of obligation by the discount rate and Debiting the SPL by that figure makes sense, but i am struggling to understand the rationale to unwound FV OF ASSETS by the discount rate?

    March 22, 2021 at 3:32 pm #614967
    Stephen Widberg
    Keymaster
    • Topics: 16
    • Replies: 3411
    • ☆☆☆☆☆

    We are estimating the increase in the value of assets because of investment performance.

    But standard requires that we use the same interest rate as that used for unwinding the liabilities

    I do not think that you will be asked for the reasons unless you go to the exam for actuaries by mistake

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