{"id":2869,"date":"2019-04-17T15:45:17","date_gmt":"2019-04-17T13:45:17","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=2869"},"modified":"2019-12-11T15:33:38","modified_gmt":"2019-12-11T14:33:38","slug":"outstanding-vacation-days-a-reserve-or-an-estimated-payable","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/outstanding-vacation-days-a-reserve-or-an-estimated-payable\/","title":{"rendered":"Outstanding Vacation Days \u2013 a reserve or an estimated payable?"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Opinions as to the period in which costs of outstanding vacation days should be accounted for and how have changed over time. At first, they were not accounted for at all, then through estimated payables and eventually through the recognition of reserves. As many reporting entities still hesitate how to proceed in accounting for outstanding vacation days, let us remind you of the origin of the doubts and subsequently answer the question.<\/p>\n","protected":false},"author":117,"featured_media":2870,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[306,40,8],"class_list":["post-2869","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-gfd","tag-czech-accounting","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2869","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\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=2869"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2869\/revisions"}],"predecessor-version":[{"id":2936,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/2869\/revisions\/2936"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/2870"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=2869"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=2869"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=2869"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}