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IVS schlägt konstanten Abzinsungssatz von 3,25 % für Pensionsverpflichtungen in der Handelsbilanz vor

Das IVS – Institut der Versicherungsmathematischen Sachverständigen für Altersversorgung e.V. hat das Positionspapier „Handelsrechtliche Abzinsung bei Pensionsverpflichtungen“ veröffentlicht, in dem ein konstanter Abzinsungssatz von 3,25 % für die handelsrechtliche Bewertung von Pensionsverpflichtungen vorgeschlagen wird.

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