{"id":7521,"date":"2022-11-18T16:09:30","date_gmt":"2022-11-18T15:09:30","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=7521"},"modified":"2022-11-24T11:01:30","modified_gmt":"2022-11-24T10:01:30","slug":"iasb-issued-amendments-to-ias-1-regarding-the-classification-of-debt-with-covenants","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/iasb-issued-amendments-to-ias-1-regarding-the-classification-of-debt-with-covenants\/","title":{"rendered":"IASB issued amendments to IAS 1 regarding the classification of debt with covenants"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 31 October, the International Accounting Standards Board (IASB) published &#8216;Non-current Liabilities with Covenants (Amendments to IAS 1)&#8217; to clarify how the conditions with which an entity must comply within twelve months after the reporting period affect the classification of a liability. The amendments are effective for reporting periods beginning on or after 1 January 2024.<\/p>\n","protected":false},"author":117,"featured_media":7522,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[303,38,26,8],"class_list":["post-7521","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-ias-1","tag-iasb","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7521","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=7521"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7521\/revisions"}],"predecessor-version":[{"id":7523,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7521\/revisions\/7523"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/7522"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=7521"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=7521"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=7521"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}