{"id":10064,"date":"2025-11-24T14:52:22","date_gmt":"2025-11-24T13:52:22","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10064"},"modified":"2025-11-27T11:14:38","modified_gmt":"2025-11-27T10:14:38","slug":"iasb-issued-amendments-to-ias-21-regarding-translations-to-a-hyperinflationary-presentation-currency","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/iasb-issued-amendments-to-ias-21-regarding-translations-to-a-hyperinflationary-presentation-currency\/","title":{"rendered":"IASB issued amendments to IAS 21 regarding translations to a hyperinflationary presentation currency"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 13 November 2025, the International Accounting Standards Board (IASB) issued &#8216;Translation to a Hyperinflationary Presentation Currency (Amendments to IAS 21)&#8217;. The amendments are effective for annual periods beginning on or after 1 January 2027, with earlier application permitted.<\/p>\n","protected":false},"author":117,"featured_media":10068,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[720,76,38,26,8],"class_list":["post-10064","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-ias-21","tag-financial-statements","tag-iasb","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10064","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=10064"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10064\/revisions"}],"predecessor-version":[{"id":10086,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10064\/revisions\/10086"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10068"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10064"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10064"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}