Which the rate used to discount post-employment benefit

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Problem 1: According to PAS 19, which of the following is not a financial assumption?

a. the discount rate

b. future salary and benefit levels

c. the expected rate of return on plan assets

d. the proportion of plan members with dependents who will be eligible for benefits

Problem 2: According to PAS 19, the rate used to discount post-employment benefit obligations shall be determined by reference to market yields at the end of the reporting period on

a. risk-free rate

b. current bank rate

c. high quality corporate bonds

d. effective interest rate

Reference no: EM132835653

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