{"id":5273,"date":"2021-02-18T17:15:58","date_gmt":"2021-02-18T16:15:58","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5273"},"modified":"2021-02-25T11:52:23","modified_gmt":"2021-02-25T10:52:23","slug":"iasb-proposed-a-new-standard-on-rate-regulated-activities","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/iasb-proposed-a-new-standard-on-rate-regulated-activities\/","title":{"rendered":"IASB proposed a new standard on rate-regulated activities"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 28 January 2021, the International Accounting Standards Board (IASB) published the exposure draft of a new standard &#8216;Regulatory Assets and Regulatory Liabilities&#8217; that is intended to replace IFRS 14 &#8216;Regulatory Deferral Accounts&#8217;. The deadline for submitting comments is 30 June 2021.<\/p>\n","protected":false},"author":117,"featured_media":5274,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[38,26,8],"class_list":["post-5273","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-iasb","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5273","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=5273"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5273\/revisions"}],"predecessor-version":[{"id":5276,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5273\/revisions\/5276"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5274"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5273"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5273"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5273"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}