De invloed van een verandering van de IAS 19-disconteringsvoet op de jaarrekening

Translated title of the contribution: The impact of changes in the IAS 19 discount rate on financial statements

Research output: Contribution to JournalArticleAcademicpeer-review

Abstract

The article describes the results of a research on the impact of changes in IAS 19 discount rate to the pension liabilities in the financial statements of Dutch companies in the AEX-index
Translated title of the contributionThe impact of changes in the IAS 19 discount rate on financial statements
Original languageDutch
Article number1
Pages (from-to)7-25
Number of pages18
JournalMaandblad voor accountancy en bedrijfseconomie
VolumeFebruary
Issue number2
Publication statusPublished - 1 Feb 2013

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