{"id":5667,"date":"2021-05-20T17:20:03","date_gmt":"2021-05-20T15:20:03","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5667"},"modified":"2021-05-27T11:21:13","modified_gmt":"2021-05-27T09:21:13","slug":"iasb-published-amendments-to-ias-12","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/iasb-published-amendments-to-ias-12\/","title":{"rendered":"IASB published amendments to IAS 12"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 7 May 2021, the International Accounting Standards Board (IASB) published Amendments to IAS 12 Deferred Tax related to Assets and Liabilities arising from a Single Transaction that clarify how companies account for deferred tax on transactions such as leases and decommissioning obligations.<\/p>\n","protected":false},"author":117,"featured_media":5668,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[399,38,26,8],"class_list":["post-5667","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-ias-12","tag-iasb","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5667","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=5667"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5667\/revisions"}],"predecessor-version":[{"id":5670,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5667\/revisions\/5670"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5668"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}