Setting discount rates under IFRS 17: Getting the job done—Paper 2: Setting the approach

This paper is part of a series covering the overall process for discount rates under IFRS 17, specifically the number of steps required to set a discount rate. All steps are relevant to both the "top-down" and "bottom-up" methods under IFRS 17. This paper also looks at the technical areas where firms need to consider in their approach.