De wijziging in IFRS inzake pensioenen en de impact daarvan op de jaarrekening

Translated title of the contribution: 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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