Current accounting standards require that the discount rate used for pension plans be:   Multiple Choice   estimated future average market rates.   the rates at which the pension benefits could effectively be settled.   current market rate for the year.   the average market rate since the beginning of the plan.

CONCEPTS IN FED.TAX.,2020-W/ACCESS
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Chapter15: Choice Of Business Entity—other Considerations
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Problem 16DQ
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Current accounting standards require that the discount rate used for pension plans be:

 

Multiple Choice
  •  

    estimated future average market rates.

  •  

    the rates at which the pension benefits could effectively be settled.

  •  

    current market rate for the year.

  •  

    the average market rate since the beginning of the plan.

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As per IAS 19 discount rate used for pension plans be considered as following 

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