{"id":1897,"date":"2018-10-23T14:57:02","date_gmt":"2018-10-23T12:57:02","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=1897"},"modified":"2020-02-10T10:14:59","modified_gmt":"2020-02-10T09:14:59","slug":"applying-the-expected-credit-loss-model-under-ifrs-9-to-trade-receivables","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/applying-the-expected-credit-loss-model-under-ifrs-9-to-trade-receivables\/","title":{"rendered":"Applying the expected credit loss model under IFRS 9 to trade receivables"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>IFRS 9 Financial Instruments is effective for annual periods beginning on or after 1 January 2018. Its new impairment requirements will affect almost all entities and not just large financial institutions. Where entities have material trade receivable, contract asset and lease receivable balances care is needed to ensure that an appropriate process is put in place to calculate the expected credit losses. <\/p>\n","protected":false},"author":5,"featured_media":1898,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[269,270,51,26,8],"class_list":["post-1897","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-ias-39","tag-ifrs-9","tag-ias","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/1897","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=1897"}],"version-history":[{"count":10,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/1897\/revisions"}],"predecessor-version":[{"id":2046,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/1897\/revisions\/2046"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/1898"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=1897"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=1897"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=1897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}