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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Pensions
Financial statements
Liability
Discount rate

Cite this

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title = "De invloed van een verandering van de IAS 19-disconteringsvoet op de jaarrekening",
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",
author = "Coen Arnold",
year = "2013",
month = "2",
day = "1",
language = "Dutch",
volume = "February",
pages = "7--25",
journal = "Maandblad voor accountancy en bedrijfseconomie",
issn = "0924-6304",
publisher = "Amsterdam University Press",
number = "2",

}

De invloed van een verandering van de IAS 19-disconteringsvoet op de jaarrekening. / Arnold, Coen.

In: Maandblad voor accountancy en bedrijfseconomie, Vol. February, No. 2, 1, 01.02.2013, p. 7-25.

Research output: Contribution to JournalArticleAcademicpeer-review

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AU - Arnold, Coen

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AB - 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

M3 - Article

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JO - Maandblad voor accountancy en bedrijfseconomie

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