{"id":196,"date":"2018-03-29T10:40:27","date_gmt":"2018-03-29T08:40:27","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=196"},"modified":"2018-04-03T17:27:27","modified_gmt":"2018-04-03T15:27:27","slug":"categorisation-of-reporting-entities-two-years-later","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/categorisation-of-reporting-entities-two-years-later\/","title":{"rendered":"Categorisation of Reporting Entities Two Years Later"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The extensive amendment to Act No. 563\/1991 Coll., on Accounting, as amended (the \u201cAccounting Act\u201d), has introduced \u201ccategorisation of reporting entities\u201d, effective since 1 January 2016. A more detailed classification should allow for more appropriate adjustment of obligations in the reporting and presentation of accounting information<\/p>\n","protected":false},"author":5,"featured_media":207,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[40,8],"class_list":["post-196","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\/196","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=196"}],"version-history":[{"count":12,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/196\/revisions"}],"predecessor-version":[{"id":322,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/196\/revisions\/322"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/207"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=196"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=196"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}