IAS 19 Employee Benefits — A closer look at the amendments made by IAS 19R
In this publication, changes made by IAS 19R to the requirements of IAS 19 are described, starting with a generic description of the challenges in the executive summary. The most important changes made by IAS 19R are discussed in more detail. In one chapter, the changes for which the impact is expected to be significant in the Netherlands are presented. Overviews are presented which contain the most significant differences between IAS 19 and IAS 19R as well as the disclosure requirements included in IAS 19R.
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