{"id":74386,"date":"2016-09-22T11:50:00","date_gmt":"2016-09-22T11:50:00","guid":{"rendered":"http:\/\/mostafa.openonline.co.uk\/?guid=ef3a51b3cccc4d9e75a31308fb1a5165"},"modified":"2016-09-22T11:50:00","modified_gmt":"2016-09-22T11:50:00","slug":"new-and-revised-pronouncements-as-at-30-september-2016","status":"publish","type":"post","link":"https:\/\/mostafa.openonline.co.uk\/?p=74386","title":{"rendered":"New and revised pronouncements as at 30 September 2016"},"content":{"rendered":"<p>Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 30 September 2016. This listing can be used to perform a quick check that new financial reporting requirements such as new and revised accounting standards and interpretations, and amendments to standards and interpretations, have been fully considered in the reporting close process. The information below can also be used to assist with the disclosure requirements under paragraph 30 of IAS 8 &#8216;Accounting Policies, Changes in Accounting Estimates and Errors&#8217;, which requires entities to disclose any new IFRSs that are in issue but not yet effective and which are likely to impact the entity.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Our popular summary of new and revised financial reporting requirements, updated for financial reporting periods ending on 30 September 2016. This listing can be used to perform a quick check that new financial reporting requirements such as new and re&#8230;<\/p>\n","protected":false},"author":8,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[],"tags":[],"_links":{"self":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/74386"}],"collection":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=74386"}],"version-history":[{"count":0,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=\/wp\/v2\/posts\/74386\/revisions"}],"wp:attachment":[{"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=74386"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=74386"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mostafa.openonline.co.uk\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=74386"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}