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Vykazování zaměstnaneckých benefitů dle standardu IAS 19 a české účetní legislativy / Reporting of Employee Benefits according to Standard IAS 19 and Czech Accounting Rules

The aim of this diploma thesis is the comparison of the international accounting standard IAS 19 and the accounting regulation of the Czech Republic with the specific focus on benefit reporting and analysis of selected companies. In contrast to international standards, the Czech regulation was analysed from multiple aspects. The comparison of both systems was shown on specific benefits selected from the chosen companies. The result of this comparison is a series of recommendations for both companies and their impact on the financial statement.

Identiferoai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:319425
Date January 2017
CreatorsBocáková, Michaela
ContributorsČerná, Jana, Křížová, Zuzana
PublisherVysoké učení technické v Brně. Fakulta podnikatelská
Source SetsCzech ETDs
LanguageCzech
Detected LanguageEnglish
Typeinfo:eu-repo/semantics/masterThesis
Rightsinfo:eu-repo/semantics/restrictedAccess

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