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2025 Global Survey of Accounting Assumptions
Willis Towers Watson Link to more items from this source
Sept. 5, 2025

"Throughout 2024, government bond yields increased for 33 of the 43 countries listed. Long term inflation assumptions generally declined or remained relatively stable over 2024.... For ASC 715 reporters, year-on-year changes in expected rates of return assumptions remained fairly stable, ranging from -46 bps to +64 bps Among the 31 countries with funded plans included in the report, 16 showed an overfunded status in 2024."  MORE >>

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