Problematika zaměstnaneckých výhod ve společnosti

Abstract

The subject of bachelor thesis The Issue of Employee Benefits in the Company is description of employee benefits, their accounting and taxation in terms of current legislation and define their importance in companies. The tendency is to evaluate the possibilities of providing employee benefits in the Czech Republic under the applicable accounting laws and try to apply the acquired knowledges assessment of the situation in the company. The first part deals with the description of employee benefits under the applicable accounting laws. The second part describes the international IAS 19 - Employee Benefits. The third part deals with the advantages of D5, a.s., Třinec.