{"id":10367,"date":"2026-05-25T10:48:12","date_gmt":"2026-05-25T08:48:12","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10367"},"modified":"2026-05-28T11:55:04","modified_gmt":"2026-05-28T09:55:04","slug":"fundamental-changes-in-applying-the-equity-method-measurement-in-separate-financial-statements","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/fundamental-changes-in-applying-the-equity-method-measurement-in-separate-financial-statements\/","title":{"rendered":"Fundamental changes in applying the equity method measurement in separate financial statements"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 23 March 2026, the National Accounting Council approved a new Interpretation I-53 Accounting for investments using the equity method in separate financial statements. In the following article, we summarise the key changes introduced by this Interpretation.<\/p>\n","protected":false},"author":117,"featured_media":10368,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[203,76,40,8],"class_list":["post-10367","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-national-accounting-council","tag-financial-statements","tag-czech-accounting","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10367","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=10367"}],"version-history":[{"count":5,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10367\/revisions"}],"predecessor-version":[{"id":10373,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10367\/revisions\/10373"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10368"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10367"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10367"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10367"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}