The 2015 Global Survey of Accounting Assumptions for Defined Benefit Plans is the 26th annual survey by Towers Watson of the assumptions selected by major corporations for their defined benefit plans around the world. The full report, which represents 1,122 companies from 48 countries, covers accounting assumptions under various global standards, including ASC 715 and IAS 19. For the full report, 55% of the survey participants report under ASC 715, 43% under IAS 19 and 2% under other similar accounting standards, primarily FRS 17.
A snapshot of the 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 one of the following: