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.
Financed by the National Centre for Research and Development under grant No. SP/I/1/77065/10 by the strategic scientific research and experimental development program:
SYNAT - “Interdisciplinary System for Interactive Scientific and Scientific-Technical Information”.