Hey all,

Hope everyone’s CFA prep is going well. I had a doubt in question number 9 of pension accounting EOC. The questions asks to calculate periodic pension cost to be reported in P&L under IFRS. According to schweser notes the **discount rate = expected rate of return on plan assets** under IFRS but in the solution to EOC 9 they have used the **discount rate to estimate plan liabilities** to arrive at the PPC answer and not **the expected rate of return on plan assets.** Can someone please clarify what the issue is? This is my first post here on analyst forum so I wasn’t sure if I should post the question here. Any help will be appreciated!