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Keywords: IAS 19
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Journal Articles
Journal of Accounting in Emerging Economies 1–18.
Published: 05 June 2026
...Laryssa Cristhina Batista Freitas; João Vinícius França Carvalho Purpose This study examines the selection of discretionary actuarial assumptions (discount rate, inflation, salary growth) for assessing projected benefit obligations under IAS 19 in Brazil, an emerging economy. Design/methodology...
Includes: Supplementary data
