2024年全球固定收益计划会计假设调查（英）

2024 Global survey of accounting assumptions for defined benefit plans Executive Summary July 2024 wtwco.com Executive summary The 2024 Global Survey of Accounting Assumptions for Defined Benefit Plans is the 35th annual WTW survey of assumptions selected by major corporations for their defined benefit (DB) plans around the world. In broad terms, accounting standards aim to enable employers to approximate the cost of an employee's pension or other postretirement benefit over that employee's service tenure. ...