The changes in IFRS employee benefit accounting and the impact of the changes on the financial statements

Coen Arnold, Gerard van Santen

Research output: Contribution to JournalArticleAcademicpeer-review

Abstract

The article describes the results of a research of the impact of the new IFRS rules on employee benefit accounting on the 2012 financial statements of companies in the AEX-index and EUROSTOXX-index.
Translated title of the contributionThe changes in IFRS employee benefit accounting and the impact of the changes on the financial statements
Original languageDutch
Article number5
Pages (from-to)491-512
Number of pages21
JournalMaandblad voor accountancy en bedrijfseconomie
VolumeDecember
Issue number10
Publication statusPublished - 1 Dec 2012

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Financial statements
Employee benefits
International Financial Reporting Standards

Cite this

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title = "De wijziging in IFRS inzake pensioenen en de impact daarvan op de jaarrekening",
abstract = "The article describes the results of a research of the impact of the new IFRS rules on employee benefit accounting on the 2012 financial statements of companies in the AEX-index and EUROSTOXX-index.",
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language = "Dutch",
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De wijziging in IFRS inzake pensioenen en de impact daarvan op de jaarrekening. / Arnold, Coen; van Santen, Gerard.

In: Maandblad voor accountancy en bedrijfseconomie, Vol. December, No. 10, 5, 01.12.2012, p. 491-512.

Research output: Contribution to JournalArticleAcademicpeer-review

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