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Empirical Analysis of Retirement Pension and IFRS Adoption Effects on Accounting Information: Glance at IT Industry

This study reviews new pension accounting with K-IFRS and provides empirical changes in liability for retirement allowances with adoption of K-IFRS. It will help to understand the effect of pension accounting on individual firm's financial report and the importance of public announcement of act...

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Detalhes bibliográficos
Autor principal: Kim, JeongYeon
Formato: Artigo
Idioma:Inglês
Publicado em: Hindawi Publishing Corporation 2014
Assuntos:
Acesso em linha:https://ncbi.nlm.nih.gov/pmc/articles/PMC4070415/
https://ncbi.nlm.nih.gov/pubmed/25013868
https://ncbi.nlm.nih.govhttp://dx.doi.org/10.1155/2014/809219
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