{"id":8675,"date":"2023-10-24T09:07:51","date_gmt":"2023-10-24T07:07:51","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8675"},"modified":"2023-10-26T12:25:45","modified_gmt":"2023-10-26T10:25:45","slug":"how-to-disclose-accounting-policies-from-1-january-2023","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/how-to-disclose-accounting-policies-from-1-january-2023\/","title":{"rendered":"How to disclose accounting policies from 1 January 2023"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>From 1 January 2023, the amendments to IAS 1 Presentation of Financial Statements and IFRS Practice Statement 2 Making Materiality Judgements titled Disclosure of Accounting Policies are effective. In this article, we will take a closer look at the changes brought about by these amendments and also show an example of their application.<\/p>\n","protected":false},"author":117,"featured_media":8677,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[303,26,8],"class_list":["post-8675","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-ias-1","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8675","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=8675"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8675\/revisions"}],"predecessor-version":[{"id":8683,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8675\/revisions\/8683"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8677"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8675"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8675"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}