Periodic Pension Cost

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What does “set equal to discount rate” mean?
Under IFRS, P&L incorporates a return on plan assets set equal to the discount rate used in estimating the pension obligation

 

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Under IFRS, the expected return on plan assets must be equal to the discount rate for plan liabilities.
If you use a 7.3% discount rate for plan liabilities, you must use a 7.3% rate for the expected return on plan assets.