{"id":5390,"date":"2021-03-22T10:12:19","date_gmt":"2021-03-22T09:12:19","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5390"},"modified":"2021-03-25T12:09:48","modified_gmt":"2021-03-25T11:09:48","slug":"iasb-finalised-amendments-to-ias-8-regarding-accounting-estimates","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/iasb-finalised-amendments-to-ias-8-regarding-accounting-estimates\/","title":{"rendered":"IASB finalised amendments to IAS 8 regarding accounting estimates"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 12 February 2021, the International Accounting Standards Board (IASB) published Amendments to IAS 8 Definition of Accounting Estimates to help entities to distinguish between accounting policies and accounting estimates. The amendments are effective for annual periods beginning on or after 1 January 2023.<\/p>\n","protected":false},"author":117,"featured_media":5392,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[304,38,26,8],"class_list":["post-5390","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-ias-8","tag-iasb","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5390","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=5390"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5390\/revisions"}],"predecessor-version":[{"id":5395,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5390\/revisions\/5395"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5392"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5390"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5390"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5390"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}