The 2013 Global Survey of Accounting Assumptions for Defined Benefit Plans is the 24th annual survey by Towers Watson of assumptions selected by major corporations for their defined benefit plans around the world. The full report, which represents 1,280 companies from 45 countries, covers accounting assumptions under various global standards, including ASC 715 and IAS 19. For the full report, 52% of the survey participants report under IAS 19, 45% under ASC 715 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: