{"id":7405,"date":"2022-10-24T15:18:49","date_gmt":"2022-10-24T13:18:49","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=7405"},"modified":"2022-10-27T11:59:11","modified_gmt":"2022-10-27T09:59:11","slug":"iasb-issued-an-amendment-to-ifrs-16","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/iasb-issued-an-amendment-to-ifrs-16\/","title":{"rendered":"IASB issued an amendment to IFRS 16"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 22 September 2022, the International Accounting Standards Board (IASB) published &#8216;Lease Liability in a Sale and Leaseback (Amendments to IFRS 16)&#8217; with amendments that clarify how a seller-lessee subsequently measures sale and leaseback transactions that satisfy the requirements in IFRS 15 to be accounted for as a sale.<\/p>\n","protected":false},"author":117,"featured_media":7406,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[507,508,38,26,8],"class_list":["post-7405","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-ifrs-16","tag-leasing","tag-iasb","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7405","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=7405"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7405\/revisions"}],"predecessor-version":[{"id":7407,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7405\/revisions\/7407"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/7406"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=7405"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=7405"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=7405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}