financial accounting
Toepassing nieuwe pensioenverslaggevingsregels zeer slecht
Beest, dr. F. van
Finance & Control, 2014
Vanaf 1 januari 2013 is IAS 19R1 de geldende standaard voor het opstellen van pensioenverslaggeving voor beursgenoteerde ondernemingen. De Autoriteit Financiële Markten (AFM) heeft in 2014 onderzoek verricht naar de toepassing van IAS 19R onder 57 aan de Euronext Amsterdam genoteerde ondernemingen. De belangrijkste conclusies zijn dat de nieuwe toelichtingsvereisten in IAS 19R slecht worden toegepast en dat bedrijfstakpensioenregelingen niet consistent worden gekwalificeerd.
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Beest, dr. F. van | Veer, S. van der | 2021
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Beest, dr. F. van | Bos, K. | 2018
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Beest, dr. F. van | El Harchaoui RA, M. | 2013
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