THAILAND: Year-end 2021 DB Valuation Trends Update
This report is an update to Aon Thailand’s biennial Valuation Trends biennial study that examines the assumptions and experiences of retirement plans under the International Accounting Standard 19 (IAS 19), Financial Accounting Standards Board (FASB) Accounting Standards Codification 715 (ASC 715) (formerly FASB Statements 87, 88, 106, 132 and 158), and Thai Accounting Standards (TAS 19).
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