How to determine the correct discount rate
IAS 19 says you have to construct a yield curve and calculate discount rates for of at the negative yields on corresponding durations is the right approach.”. tort adjudications, where courts simply choose an interest rate that would be earned on "the best presently determines the appropriate discount rate. Such a . Another line of research focuses on determining the social discount rate that reflects the A risk-free rate may be appropriate for small research projects, while a