{"id":7759,"date":"2023-01-24T11:09:00","date_gmt":"2023-01-24T10:09:00","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=7759"},"modified":"2023-01-26T13:47:20","modified_gmt":"2023-01-26T12:47:20","slug":"fees-in-accounting-estimated-payables-or-reserves","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/fees-in-accounting-estimated-payables-or-reserves\/","title":{"rendered":"Fees in accounting: estimated payables or reserves?"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>With the end of the financial year, many companies are faced with the need to recognise unpaid management or employee bonuses in their accounts. Each year we see different views on how to handle this in the financial statements. The eternal battle of \u201cestimate versus reserve\u201d does not always have a clear winner, and it may be that your company had changed its perspective, for example, when it changed auditors or CFOs. In this article, we will take a closer look at the arguments behind the decision \u201cfor a reserve\u201d and \u201cfor an estimate\u201d.  <\/p>\n","protected":false},"author":117,"featured_media":7761,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[76,40,8],"class_list":["post-7759","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-financial-statements","tag-czech-accounting","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7759","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=7759"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7759\/revisions"}],"predecessor-version":[{"id":7762,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/7759\/revisions\/7762"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/7761"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=7759"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=7759"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=7759"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}