{"id":1888,"date":"2018-10-23T14:55:48","date_gmt":"2018-10-23T12:55:48","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=1888"},"modified":"2018-10-25T15:29:48","modified_gmt":"2018-10-25T13:29:48","slug":"other-profit-or-loss-from-prior-years","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/other-profit-or-loss-from-prior-years\/","title":{"rendered":"Other profit or loss from prior years"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Since 2013, equity has included the item \u201cOther profit or loss from prior years\u201d (since 2017 as item A.IV.3., since 2018 as A.IV.2.), which is regulated by Section 15a of Regulation No. 500\/2002 Sb. In today\u2019s article, we will brush up on the purpose for which this line has been introduced and what its appropriate accounting treatment is.<\/p>\n","protected":false},"author":5,"featured_media":1891,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[40,8],"class_list":["post-1888","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-czech-accounting","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/1888","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\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=1888"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/1888\/revisions"}],"predecessor-version":[{"id":2047,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/1888\/revisions\/2047"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/1891"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=1888"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=1888"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=1888"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}