{"id":6142,"date":"2021-10-22T13:10:36","date_gmt":"2021-10-22T11:10:36","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=6142"},"modified":"2021-10-27T10:33:54","modified_gmt":"2021-10-27T08:33:54","slug":"software-as-a-service-arrangements","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/software-as-a-service-arrangements\/","title":{"rendered":"Software-as-a-Service arrangements"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>There has been an evolution in the technological architecture of entities across the world. This has resulted in potentially significant accounting changes for entities that have entered into cloud-computing arrangements. The IFRS Interpretations Committee has published two agenda decisions clarifying how arrangements in respect of a specific part of cloud technology, Software-as-a-Service (SaaS), should be accounted for. <\/p>\n","protected":false},"author":117,"featured_media":6145,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[26,8],"class_list":["post-6142","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6142","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=6142"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6142\/revisions"}],"predecessor-version":[{"id":6146,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/6142\/revisions\/6146"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/6145"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=6142"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=6142"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=6142"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}