{"id":8793,"date":"2023-11-28T12:46:43","date_gmt":"2023-11-28T11:46:43","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=8793"},"modified":"2023-11-30T11:28:25","modified_gmt":"2023-11-30T10:28:25","slug":"european-commission-endorsed-amendments-to-ias-12-for-use-in-the-eu","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/european-commission-endorsed-amendments-to-ias-12-for-use-in-the-eu\/","title":{"rendered":"European Commission endorsed amendments to IAS 12 for use in the EU"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 8 November 2023, the amendments to IAS 12 Income Taxes titled International Tax Reform \u2013 Pillar Two Model Rules were endorsed by the European Commission for use in the European Union. The EU effective date is the same as the IASB\u2019s effective date (annual periods beginning on or after 1 January 2023). <\/p>\n","protected":false},"author":117,"featured_media":8794,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[399,252,26,8],"class_list":["post-8793","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-ias-12","tag-oecd","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8793","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=8793"}],"version-history":[{"count":2,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8793\/revisions"}],"predecessor-version":[{"id":8796,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/8793\/revisions\/8796"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/8794"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=8793"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=8793"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=8793"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}