The thesis deals with the issue of employee benefits from accounting and tax point of view. At the beginning of the thesis there are several views on how employee benefits can be broken down and types to improve their efficiency. The thesis further defines how the employee benefits can be charged in the Czech accounting regulations. The content is the analysis of the most frequently provided employee benefits, on the basis of which are described in the next chapter the most frequent types of benefits, their tax regime and accounting capture. Everything is illustrated in practical examples. Another part of the thesis is devoted to IFRS accounting and individual types of employee benefits. At the end of the thesis the comparison of the Czech accounting regulations and the IFRS is made.
| Identifer | oai:union.ndltd.org:nusl.cz/oai:invenio.nusl.cz:359722 |
| Date | January 2017 |
| Creators | Béliková, Pavlína |
| Contributors | Müllerová, Libuše, Černá, Zdeňka |
| Publisher | Vysoká škola ekonomická v Praze |
| Source Sets | Czech ETDs |
| Language | Czech |
| Detected Language | English |
| Type | info:eu-repo/semantics/masterThesis |
| Rights | info:eu-repo/semantics/restrictedAccess |
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