{"id":5711,"date":"2021-05-26T13:30:29","date_gmt":"2021-05-26T11:30:29","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5711"},"modified":"2021-05-27T11:06:53","modified_gmt":"2021-05-27T09:06:53","slug":"tax-perspective-of-interpretations-of-the-national-accounting-board-i-42-and-i-43","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/tax-perspective-of-interpretations-of-the-national-accounting-board-i-42-and-i-43\/","title":{"rendered":"Tax Perspective of Interpretations of the National Accounting Board I-42 and I-43"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>In January 2021, we informed you about newly issued interpretations of the National Accounting Board I-42 and I-43 that cover the financial reporting of the exchange rate risk in receivables denominated in foreign currency with a recognised provision and prepayments made in foreign currency. In today\u2019s article, we would like to follow up on that and analyse these two interpretations from the tax perspective.<\/p>\n","protected":false},"author":117,"featured_media":5714,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[645,30,8],"class_list":["post-5711","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-national-accounting-board","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5711","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=5711"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5711\/revisions"}],"predecessor-version":[{"id":5718,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5711\/revisions\/5718"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5714"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5711"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5711"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}