Avsättningar till pensioner : En studie om IAS 19 och konsekvenserna av dess implementering
Background: At the turn of the year 2004/2005, IAS 19 replaced Tryggandelagen (TrL) and RR 29 as the accounting standard in Swedish concerns. This introduction was associated with a certain apprehension for the possible changes in the companies’ pension liabilities and equity. Purpose: To illustrate...
| Main Authors: | , |
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| Format: | Others |
| Language: | Swedish |
| Published: |
Södertörns högskola, Institutionen för ekonomi och företagande
2006
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| Subjects: | |
| Online Access: | http://urn.kb.se/resolve?urn=urn:nbn:se:sh:diva-490 |