{"id":10425,"date":"2026-06-22T13:42:16","date_gmt":"2026-06-22T11:42:16","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10425"},"modified":"2026-06-25T10:00:31","modified_gmt":"2026-06-25T08:00:31","slug":"new-nac-interpretation-how-to-account-for-spin-offs-and-non-cash-contributions","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/new-nac-interpretation-how-to-account-for-spin-offs-and-non-cash-contributions\/","title":{"rendered":"New NAC Interpretation: How to account for spin-offs and non-cash contributions"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In April 2026, the National Accounting Council (NAC) issued Interpretation I-54: Measurement of Financial Investments in Contributions and Spin-offs (the \u201cInterpretation\u201d), addressing practical issues in accounting for non-cash contributions and, newly, spin-offs (a relatively recent addition to legal framework of corporate transformations introduced in 2024).<\/p>\n","protected":false},"author":117,"featured_media":10426,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[76,40,8],"class_list":["post-10425","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-financial-statements","tag-czech-accounting","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10425","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=10425"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10425\/revisions"}],"predecessor-version":[{"id":10428,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10425\/revisions\/10428"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10426"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10425"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10425"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}