2011 Global Survey of Accounting Assumptions for Defined Benefit Plans: Executive Summary

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The 2011 Global Survey of Accounting Assumptions for Defined Benefit Plans is the 22nd annual survey by Towers Watson of assumptions selected by major corporations for their defined benefit plans around the world. The full report, which represents 1,119 companies from 41 countries, covers accounting assumptions under various global standards, including ASC 715 (formerly FAS 87) and IAS 19. Half of the full survey participants report under ASC 715, 47% under IAS 19 and 3% under other similar accounting standards.

A snapshot of findings for a few key markets is available in this executive summary report. For more information, or to access the full survey findings, please contact your Towers Watson consultant or:

Americas:
Tony Broomhead
tony.broomhead@towerswatson.com

Europe:
Manjit Basi
manjit.basi@towerswatson.com

Asia-Pacific:
Phil Collins
philip.collins@towerswatson.com