{"id":2515,"date":"2019-01-31T09:28:37","date_gmt":"2019-01-31T08:28:37","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=2515"},"modified":"2019-01-31T11:55:50","modified_gmt":"2019-01-31T10:55:50","slug":"closing-out-2018-in-ifrs-financial-statements","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/closing-out-2018-in-ifrs-financial-statements\/","title":{"rendered":"Closing Out 2018 in IFRS Financial Statements"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>This article provides a high-level overview of the new and revised Standards and Interpretations that are effective for December 2018 calendar year-ends and subsequent accounting periods. Entities are, however, generally permitted to adopt the new and revised Standards and Interpretations in advance of their effective dates (refer to individual Standards and Interpretations for additional details). This article provides a summary of IFRSs and interpretations that an entity may elect to apply for the year ended 31 December 2018. <\/p>\n","protected":false},"author":5,"featured_media":2520,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[26,8],"class_list":["post-2515","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2515","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=2515"}],"version-history":[{"count":6,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2515\/revisions"}],"predecessor-version":[{"id":2556,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2515\/revisions\/2556"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/2520"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=2515"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=2515"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=2515"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}