{"id":2146,"date":"2018-11-27T16:14:38","date_gmt":"2018-11-27T15:14:38","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=2146"},"modified":"2018-11-30T11:22:27","modified_gmt":"2018-11-30T10:22:27","slug":"restructuring-reserve","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/restructuring-reserve\/","title":{"rendered":"Restructuring Reserve"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Restructuring refers to a programme that significantly changes an entity\u2019s subject of business or the way it operates. If the entity enters the restructuring process, it should create a restructuring reserve in line with applicable legislation as of the effective date of the restructuring. <\/p>\n","protected":false},"author":5,"featured_media":2147,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[40,8],"class_list":["post-2146","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\/2146","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=2146"}],"version-history":[{"count":5,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2146\/revisions"}],"predecessor-version":[{"id":2314,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2146\/revisions\/2314"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/2147"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=2146"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=2146"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=2146"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}