Employee benefits under IAS/IFRS and the Czech accounting legislation, the tax point of view including
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 –fund for social and cultural ben...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Mendel University Press
2009-01-01
|
| Series: | Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis |
| Subjects: | |
| Online Access: | https://acta.mendelu.cz/57/6/0179/ |