韦莱韬悦（WTW）：2024年全球固定收益计划会计假设调查报告（英文版）

In broad terms, accounting standards aim to enableemployers to approximate the cost of an employee'spension or other postretirement benefit over thatemployee's service tenure. Any benefit accountingmethod that recognizes the cost of benefits before theirpayment becomes due must be based on estimates orassumptions about future events that will determine theamount and timing of benefit payments.Two key economic assumptions in the determinationof benefit costs under an accounting standard a