28. Kvě 2008
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Potreboval by som popis alebo definiciu môže byt aj v anglictine a lebo neaky odkaz na www stranku kde by som sa viac dozvedel o zamestnaneckych požikoch týkajucich sa neodpracovanej doby.Ake rezervy tvorí ÚJ na zamestnanecké požitky podľa štandardou IAS v porovnaní s národnou legislatívou. Dakujem
Re: Platenie neodpracovanej doby zamestnanecké
Napsal uživatel Mladek dne St, 05/28/2008 - 14:18.
Tito věci řeší IAS 19
IAS 19.10: When an employee has rendered service to an entity during an accounting period, the entity shall recognise the undiscounted amount of short-term employee benefits expected to be paid in exchange for that service:
(a) as a liability (accrued expense), after deducting any amount already paid. If the amount already paid exceeds the undiscounted amount of the benefits, an entity shall recognise that excess as an asset (prepaid expense) to the extent that the prepayment will lead to, for example, a reduction in
future payments or a cash refund; and
(b) as an expense, unless another Standard requires or permits the inclusion of the benefits in the cost of an asset (see, for example, IAS 2 Inventories and IAS 16 Property, Plant and Equipment). Paragraphs 11, 14 and 17 explain how an entity shall apply this requirement to short-term employee benefits in the form of compensated absences and profit-sharing and bonus plans.
Short-term compensated absences
11 An entity shall recognise the expected cost of short-term employee benefits in the form of compensated absences under paragraph 10 as follows:
(a) in the case of accumulating compensated absences, when the employees render service that increases their entitlement to future compensated absences; and
(b) in the case of non-accumulating compensated absences, when the absences occur.
14 An entity shall measure the expected cost of accumulating compensated absences as the additional amount that the entity expects to pay as a result of the unused entitlement that has accumulated at the end of the reporting period.
17 An entity shall recognise the expected cost of profit-sharing and bonus payments under paragraph 10 when, and only when:
(a) the entity has a present legal or constructive obligation to make such payments as a result of past events; and
(b) a reliable estimate of the obligation can be made.
A present obligation exists when, and only when, the entity has no realistic alternative but to make the payments.
Celí znění najdete na serveru EU:
Anglicky: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:32003R1725:EN:HTML
Slovensky: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=DD:13:32:32003R1725:SK:PDF
IAS 19.10: When an employee has rendered service to an entity during an accounting period, the entity shall recognise the undiscounted amount of short-term employee benefits expected to be paid in exchange for that service:
(a) as a liability (accrued expense), after deducting any amount already paid. If the amount already paid exceeds the undiscounted amount of the benefits, an entity shall recognise that excess as an asset (prepaid expense) to the extent that the prepayment will lead to, for example, a reduction in
future payments or a cash refund; and
(b) as an expense, unless another Standard requires or permits the inclusion of the benefits in the cost of an asset (see, for example, IAS 2 Inventories and IAS 16 Property, Plant and Equipment). Paragraphs 11, 14 and 17 explain how an entity shall apply this requirement to short-term employee benefits in the form of compensated absences and profit-sharing and bonus plans.
Short-term compensated absences
11 An entity shall recognise the expected cost of short-term employee benefits in the form of compensated absences under paragraph 10 as follows:
(a) in the case of accumulating compensated absences, when the employees render service that increases their entitlement to future compensated absences; and
(b) in the case of non-accumulating compensated absences, when the absences occur.
14 An entity shall measure the expected cost of accumulating compensated absences as the additional amount that the entity expects to pay as a result of the unused entitlement that has accumulated at the end of the reporting period.
17 An entity shall recognise the expected cost of profit-sharing and bonus payments under paragraph 10 when, and only when:
(a) the entity has a present legal or constructive obligation to make such payments as a result of past events; and
(b) a reliable estimate of the obligation can be made.
A present obligation exists when, and only when, the entity has no realistic alternative but to make the payments.
Celí znění najdete na serveru EU:
Anglicky: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:32003R1725:EN:HTML
Slovensky: http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=DD:13:32:32003R1725:SK:PDF