Hana Vimrová
Relevance vykazování zaměstnaneckých požitků v souladu s IFRS v české podnikové praxi
Číslo: 6/2016
Periodikum: Acta Oeconomica Pragensia
DOI: 10.18267/j.aop.561
Klíčová slova: international financial reporting standards, IAS 19, employee benefits, Mezinárodní standardy účetního výkaznictví, IAS 19, zaměstnanecké požitky
Pro získání musíte mít účet v Citace PRO.
survey of forty financial statements using IFRS by non-financial companies active in the Czech
business environment, is to map the process and scope of reporting of employee benefits by
Czech companies applying IFRS in the preparation of their consolidated and individual financial
statements and to find out the differences in the extent, detail and relevancy of reporting
employee benefits in accordance with IFRS among companies whose securities are publicly
traded and other companies as well as to measure the differences in the scope, detail and
relevancy of reporting employee benefits in accordance with IFRS among companies which
are considered the best employers in the Czech Republic and other companies, including the
interpretation of results.