{"id":9788,"date":"2025-05-28T13:21:28","date_gmt":"2025-05-28T11:21:28","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9788"},"modified":"2025-05-29T09:32:57","modified_gmt":"2025-05-29T07:32:57","slug":"effects-of-employee-stock-and-option-plans-on-accounting","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/effects-of-employee-stock-and-option-plans-on-accounting\/","title":{"rendered":"Effects of employee stock and option plans on accounting"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In our blog, we regularly inform you about the tax implications of employee stock and option plans (ESOP). This time, we will address the question of how to properly report these employee plans according to Czech accounting standards for reporting entities following Decree No. 500\/2002 Coll., as amended. <\/p>\n","protected":false},"author":117,"featured_media":9789,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[685,640,40,8],"class_list":["post-9788","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-employees","tag-remuneration-of-employees","tag-czech-accounting","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9788","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=9788"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9788\/revisions"}],"predecessor-version":[{"id":9790,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9788\/revisions\/9790"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9789"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}