Do you see any inconsistency between the present value of assets and liabilities in SFAC No. 7

Question:

Do you see any inconsistency between the present value of assets and liabilities in SFAC No. 7 since the latter is based on a firm-specific and the former does not use a firm-specific rate? Discuss.
Discount Rate
Depending upon the context, the discount rate has two different definitions and usages. First, the discount rate refers to the interest rate charged to the commercial banks and other financial institutions for the loans they take from the Federal...