{"id":9645,"date":"2025-02-25T16:21:43","date_gmt":"2025-02-25T15:21:43","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9645"},"modified":"2025-02-27T10:42:52","modified_gmt":"2025-02-27T09:42:52","slug":"interesting-ifrs-interpretations-committee-agenda-decisions","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/interesting-ifrs-interpretations-committee-agenda-decisions\/","title":{"rendered":"Interesting IFRS Interpretations Committee agenda decisions"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>We bring two interesting final agenda decisions issued by the IFRS Interpretations Committee in 2024. The first concerns the merger between a parent and its subsidiary, and the second concerns the question of whether an entity should recognise a provision in the case of climate-related commitments.<\/p>\n","protected":false},"author":117,"featured_media":9647,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[76,26,8],"class_list":["post-9645","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-financial-statements","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9645","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=9645"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9645\/revisions"}],"predecessor-version":[{"id":9648,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9645\/revisions\/9648"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9647"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9645"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9645"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9645"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}