Employee benefits under IAS/IFRS and the Czech accounting legislation, the tax point of view including

Article English OPEN
Milena Otavová; Jana Gláserová;
(2009)
  • Publisher: Mendel University Press
  • Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis (issn: 1211-8516, eissn: 2464-8310)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.11118/actaun200957060179
  • Subject: short-term employee benefits | wages | salaries | personal income tax | Social Insurance | health in­su­ran­ce | Agriculture | S | Biology (General) | QH301-705.5

The regulation of employee benefit is limited in the Czech Accounting Legislation. There are only short-term employee benefits – wages, salaries, when employees has rendered services to an entity during a period – month. Entities could create funds from a net profit –fu... View more
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