{"id":8567,"date":"2023-10-02T15:28:29","date_gmt":"2023-10-02T13:28:29","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8567"},"modified":"2023-10-02T15:28:29","modified_gmt":"2023-10-02T13:28:29","slug":"iasb-publishes-amendments-to-ias-21","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/iasb-publishes-amendments-to-ias-21\/","title":{"rendered":"IASB publishes amendments to IAS 21"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 15 August 2023, the International Accounting Standards Board (IASB) published &#8216;Lack of Exchangeability (Amendments to IAS 21)&#8217; that contains guidance to specify when a currency is exchangeable and how to determine the exchange rate when it is not. The amendments are effective for annual reporting periods beginning on or after 1 January 2025.  <\/p>\n","protected":false},"author":117,"featured_media":8568,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[720,38,26],"class_list":["post-8567","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-ias-21","tag-iasb","tag-ifrs"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8567","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=8567"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8567\/revisions"}],"predecessor-version":[{"id":8570,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8567\/revisions\/8570"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8568"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8567"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8567"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8567"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}