The Significance of Reporting Employee Benefits in Accordance with IFRS in the Czech Business Practice

Relevance vykazování zaměstnaneckých požitků v souladu s IFRS v české podnikové praxi

Hana Vimrová

Acta Oeconomica Pragensia, 2016, vol. 2016, issue 6, 38-55

Abstract: The aim of the research the results of which are presented in this paper, based on an empirical 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.

Keywords: international financial reporting standards; IAS 19; employee benefits (search for similar items in EconPapers)
JEL-codes: M41 (search for similar items in EconPapers)
Date: 2016
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DOI: 10.18267/j.aop.561

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