Browsing Høgskolens publikasjoner / INN University - Publications by Subject "financial accounting, employee benefits, financial reporting regulation"
Now showing items 1-1 of 1
-
IAS 19 and Employee Benefits: Some reflections on the Norwegian experience
(Oppdragsrapport;9/14, Research report, 2014)The accounting law of employee benefit plans is complex, and it demands a lot both of prepares and users. It is an observation that this in itself is a problem. Benefit plans include such things as defined benefit pensions. ...