{"id":10343,"date":"2026-04-28T08:43:06","date_gmt":"2026-04-28T06:43:06","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10343"},"modified":"2026-04-30T10:42:38","modified_gmt":"2026-04-30T08:42:38","slug":"categorisation-of-reporting-entities-and-the-new-accounting-act","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/categorisation-of-reporting-entities-and-the-new-accounting-act\/","title":{"rendered":"Categorisation of reporting entities and the new Accounting Act"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>We have already informed you that the thresholds for the categorisation of reporting entities have been increased and that the mandatory audit requirement for small reporting entities has been abolished. Many companies welcomed this development. But could the new Accounting Act spoil the good news?<\/p>\n","protected":false},"author":117,"featured_media":10344,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[648,40,8],"class_list":["post-10343","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-accounting-act","tag-czech-accounting","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10343","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=10343"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10343\/revisions"}],"predecessor-version":[{"id":10346,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10343\/revisions\/10346"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10344"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10343"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10343"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10343"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}