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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]

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  • Hana Vimrová

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.

Suggested Citation

  • Hana Vimrová, 2016. "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]," Acta Oeconomica Pragensia, Prague University of Economics and Business, vol. 2016(6), pages 38-55.
    • Handle: RePEc:prg:jnlaop:v:2016:y:2016:i:6:id:561:p:38-55
    DOI: 10.18267/j.aop.561
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    References listed on IDEAS

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    1. Gary K Meek & Clare B Roberts & Sidney J Gray, 1995. "Factors Influencing Voluntary Annual Report Disclosures By U.S., U.K. and Continental European Multinational Corporations," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 26(3), pages 555-572, September.
    2. Street, Donna L. & Bryant, Stephanie M., 2000. "Disclosure Level and Compliance with IASs: A Comparison of Companies With and Without U.S. Listings and Filings," The International Journal of Accounting, Elsevier, vol. 35(3), pages 305-329, September.
    3. Street, Donna L. & Gray, Sidney J. & Bryant, Stephanie M., 1999. "Acceptance and Observance of International Accounting Standards: An Empirical Study of Companies Claiming to Comply with IASs," The International Journal of Accounting, Elsevier, vol. 34(1), pages 11-48.
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    More about this item

    Keywords

    international financial reporting standards; IAS 19; employee benefits;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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