Open AccessDe wijziging van IFRS inzake pensioenen en de invloed daarvan op de jaarrekening
Author(s) -
Coen Arnold,
Gerard van Santen
Publication year - 2012
Publication title -
maandblad voor accountancy en bedrijfseconomie
Language(s) - English
Resource type - Journals
eISSN - 2543-1684
pISSN - 0924-6304
DOI - 10.5117/mab.86.15775
Subject(s) - art , humanities , political science
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.
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