{"id":10594,"date":"2026-10-19T10:55:49","date_gmt":"2026-10-19T08:55:49","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=10594"},"modified":"2026-10-19T10:56:18","modified_gmt":"2026-10-19T08:56:18","slug":"ifrs-18-presentation-and-disclosure-of-operating-expenses-by-nature-or-function","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/ifrs-18-presentation-and-disclosure-of-operating-expenses-by-nature-or-function\/","title":{"rendered":"IFRS 18: Presentation and disclosure of operating expenses by nature or function"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>One of the significant changes introduced by IFRS 18 Presentation and Disclosure in Financial Statements relates to the classification and presentation of operating expenses in the statement of profit or loss. The standard aims to improve comparability and transparency by providing clearer guidance on how entities should present operating expenses and what additional disclosures may be required.<\/p>\n","protected":false},"author":117,"featured_media":10595,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[729,76,26],"class_list":["post-10594","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-ifrs-18","tag-financial-statements","tag-ifrs"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10594","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=10594"}],"version-history":[{"count":3,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10594\/revisions"}],"predecessor-version":[{"id":10598,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/10594\/revisions\/10598"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/10595"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=10594"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=10594"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=10594"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}