{"id":3772,"date":"2019-11-25T14:06:25","date_gmt":"2019-11-25T13:06:25","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=3772"},"modified":"2019-12-11T15:44:31","modified_gmt":"2019-12-11T14:44:31","slug":"foreign-exchange-gains-or-losses-in-the-financial-statements","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/foreign-exchange-gains-or-losses-in-the-financial-statements\/","title":{"rendered":"Foreign Exchange Gains or Losses in the Financial Statements"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>The year-end is approaching, which entails financial statements for those companies whose reporting period corresponds to the calendar year. The financial statements involve a number of procedures, referred to as closing operations, including an accurate measurement of assets and liabilities as of the balance sheet date. The accurate measurement of assets and liabilities denominated in a foreign currency also involves their remeasurement as of the balance sheet date. This article aims to summarise basic procedures and draw attention to some remeasurement issues.  <\/p>\n","protected":false},"author":117,"featured_media":3774,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[76,40,8],"class_list":["post-3772","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-financial-statements","tag-czech-accounting","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3772","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=3772"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3772\/revisions"}],"predecessor-version":[{"id":3776,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/3772\/revisions\/3776"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/3774"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=3772"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=3772"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=3772"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}