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AASB 119 - Employee Benefits - September 2011
Actuarial assumptions: mortalityActuarial assumptions: mortality
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Actuarial assumptions: mortality
81 An entity shall determine its mortality assumptions by reference to its best estimate of the mortality of plan members both during and after employment.
82 In order to estimate the ultimate cost of the benefit an entity takes into consideration expected changes in mortality, for example by modifying standard mortality tables with estimates of mortality improvements.