{"id":9674,"date":"2025-03-24T22:51:44","date_gmt":"2025-03-24T21:51:44","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=9674"},"modified":"2025-03-27T10:32:12","modified_gmt":"2025-03-27T09:32:12","slug":"classification-of-liabilities-with-covenants-in-practice","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/classification-of-liabilities-with-covenants-in-practice\/","title":{"rendered":"Classification of liabilities with covenants in practice"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>For the accounting period beginning on or after 1 January 2024, amendments to IAS 1 titled Non-current Liabilities with Covenants are effective to clarify how the conditions with which an entity must comply within twelve months after the reporting period affect the classification of a liability. In this article, we will show the application of these amendments on practical examples. <\/p>\n","protected":false},"author":117,"featured_media":9675,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[5],"tags":[303,76,38,26,8],"class_list":["post-9674","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-accounting","tag-ias-1","tag-financial-statements","tag-iasb","tag-ifrs","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9674","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=9674"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9674\/revisions"}],"predecessor-version":[{"id":9676,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/9674\/revisions\/9676"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/9675"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=9674"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=9674"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=9674"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}