{"id":7304,"date":"2022-09-22T13:36:06","date_gmt":"2022-09-22T11:36:06","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=7304"},"modified":"2022-09-29T11:11:30","modified_gmt":"2022-09-29T09:11:30","slug":"amendments-to-ias-12-endorsed-for-use-in-the-eu","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/amendments-to-ias-12-endorsed-for-use-in-the-eu\/","title":{"rendered":"Amendments to IAS 12 endorsed for use in the EU"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 11 August 2022, the amendments to IAS 12 Income Taxes titled Deferred Tax related to Assets and Liabilities arising from a Single Transaction were endorsed by the European Commission for use in the European Union. The EU effective date is the same as the IASB\u2019s effective date (annual periods beginning on or after 1 January 2023). <\/p>\n","protected":false},"author":117,"featured_media":7305,"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-7304","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\/7304","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=7304"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7304\/revisions"}],"predecessor-version":[{"id":7307,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7304\/revisions\/7307"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/7305"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=7304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=7304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=7304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}