Zaměstnanecké benefity z pohledú IFRS a české účetní legislativy

This thesis deals with the different influence of International Financial Reporting Standards and Czech Accounting Legislation on accounting views in the provision of employee benefits. The main objective of this thesis is to find out if the exists significant influence on profit and on the basis of the corporate income tax in accordance with ČÚL and IFRS.The first part of the thesis deals with the theoretical way-out of accounting and tax perspectives. Further, on these bases is established the tax and accounting solution from both points of view. At the end of this thesis, these theoretical and practical solutions are compared to determining the significant the degree of impact on the profit and loss account and subsequently on the basis of corporate income tax.