Abstract
The article describes the results of a research on the impact of changes in IAS 19 discount rate to the pension liabilities in the financial statements of Dutch companies in the AEX-index
| Translated title of the contribution | The impact of changes in the IAS 19 discount rate on financial statements |
|---|---|
| Original language | Dutch |
| Article number | 1 |
| Pages (from-to) | 7-25 |
| Number of pages | 18 |
| Journal | Maandblad voor accountancy en bedrijfseconomie |
| Volume | February |
| Issue number | 2 |
| Publication status | Published - 1 Feb 2013 |
