Question: The actuarial assumptions 'discount factor' and 'expected market return' are different elements! in the opinion of the IASB, and, as a result, the impact of

The actuarial assumptions 'discount factor' and 'expected market return' are different elements! in the opinion of the IASB, and, as a result, the impact of both assumptions is included separately in the total pension cost. Would the data be less reliable or value relevant if the same value were used for the discount factor and the expected market return? Comment on your opinion.

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