PL EN


Journal
2009 | 1 | 93-103
Article title

INFLUENCE OF FINANCIAL REPORTS ON THE EMPLOYEES' ENTITLEMENT TO BONUSES

Title variants
Languages of publication
PL
Abstracts
EN
The work aims at showing a problem connected with the ability of free creation of reserves by an employer which produces a change of a financial results and, in consequence, decides about the employees' entitlement to bonuses in case when it was, in accordance with the autonomous sources of employment law, made dependent on the existence of profits. The article analyzes the provisions of the Act on accounting and international standards for accountancy in the scope in which they specify the limits of freedom in the development of financial reports and their results. At the same time, there was an attempt to answer a question about the relationship between the substantial right and the entitlement to bonuses.
Journal
Year
Issue
1
Pages
93-103
Physical description
Document type
ARTICLE
Contributors
  • Krzysztof Slebzak, Uniwersytet im. Adama Mickiewicza, ul. Wieniawskiego 1, 61-712 Poznan, Poland
References
Document Type
Publication order reference
Identifiers
CEJSH db identifier
09PLAAAA064923
YADDA identifier
bwmeta1.element.24d8cb86-3ca4-306d-9ccb-13fc7eeb165f
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