@inbook{73e27151cd8f4701a06517188d3229dd,
title = "Pensioenverplichtingen in de jaarrekening",
abstract = "This chapter describes the reporting of pension liabilities in the annual accounts of employers. The chapter focusses on Dutch GAAP (RJ) and the International Financial Reporting Standards (IFRS), more specifically accounting standards RJ 271 and IAS 19",
author = "Bas Dieleman",
year = "2020",
month = nov,
day = "27",
language = "Dutch",
isbn = "9789013159882",
series = "Serie vanwege het Van der Heijden Instituut",
publisher = "Wolters Kluwer",
editor = "J.B.S. Hijink and \{Nieuwe Weme\}, M.P. and G.P. Oosterhoff and \{In 't Veld\}, L.",
booktitle = "Handboek Jaarrekeningenrecht",
}