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 contribution||The changes in IFRS employee benefit accounting and the impact on financial statements (2)|
|Journal||Maandblad voor accountancy en bedrijfseconomie|
|Publication status||Published - 1 Dec 2014|