De wijziging van IFRS inzake pensioenen en de invloed daarvan op de jaarrekening (2)

Translated title of the contribution: The changes in IFRS employee benefit accounting and the impact on financial statements (2)

Coen Arnold, Gerard van Santen

Research output: Contribution to JournalArticleAcademicpeer-review

Abstract

The research and article are an update of the 2012 research and describes the impact of the IFRS changes in employee benefit accounting on the 2014 financial statements. Among others it analyses to which extent the simulated/expected impact of the changes in IAS 19 in 2012 turned out in the 2014 financial statements.
Translated title of the contributionThe changes in IFRS employee benefit accounting and the impact on financial statements (2)
Original languageDutch
JournalMaandblad voor accountancy en bedrijfseconomie
Volumedecember
Issue number10
Publication statusPublished - 1 Dec 2014

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