IFRS requires that the discount rate be used to compute the expected return on plan assets.

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IFRS (International Financial Reporting Standards) requires that the discount rate be used to compute the expected return on plan assets. This is part of the process of calculating the present value of the defined benefit obligation. The expected return on plan assets is an important factor that affects the net periodic pension cost reported by a company.

IFRS Requires That the Discount Rate Be Used to Compute