INFLUENCE OF FINANCIAL REPORTS ON THE EMPLOYEES' ENTITLEMENT TO BONUSES

• Authors: Slebzak Krzysztof
• 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.

Keywords

EN

CREATION OF RESERVES; ENTITLEMENT TO BONUS; FINANCIAL RESULT

Discipline

• LAW_&_ADMINISTRATION: LAW & ADMINISTRATION

• Publisher: Oficyna Wydawnicza Uczelni Łazarskiego
• Journal: Ius Novum
• Year: 2009
• Issue: 1
• Pages: 93-103
• Document type: ARTICLE

Contributors

author

Slebzak Krzysztof

• Krzysztof Slebzak, Uniwersytet im. Adama Mickiewicza, ul. Wieniawskiego 1, 61-712 Poznan, Poland

Identifiers

CEJSH db identifier

09PLAAAA064923