Pensioenverplichtingen in de jaarrekening

Translated title of the contribution: Pension liabilities in the financial statements

Bas Dieleman

Research output: Chapter in Book / Report / Conference proceedingChapterAcademicpeer-review


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
Translated title of the contributionPension liabilities in the financial statements
Original languageDutch
Title of host publicationHandboek Jaarrekeningenrecht
EditorsJ.B.S. Hijink, M.P. Nieuwe Weme, G.P. Oosterhoff, L. In 't Veld
Place of PublicationDeventer
PublisherWolters Kluwer
ISBN (Print)9789013159882
Publication statusPublished - 27 Nov 2020

Publication series

NameSerie vanwege het Van der Heijden Instituut
PublisherWolters Kluwer


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