{"id":1417,"date":"2019-01-02T03:46:54","date_gmt":"2019-01-02T03:46:54","guid":{"rendered":"https:\/\/hac-sa.gr\/new\/?p=1417"},"modified":"2019-02-11T13:07:34","modified_gmt":"2019-02-11T13:07:34","slug":"2018-context-of-business","status":"publish","type":"post","link":"https:\/\/hac-sa.gr\/en\/2018-context-of-business\/","title":{"rendered":"Non-current asset derecognition, Accounting Standards Board No. 2929\/11.12.2018"},"content":{"rendered":"<p>Due to a relevant question we present a <strong>portion<\/strong> of <strong>Accounting Standards Board\u2019s <\/strong>answer:<\/p>\n<p>\u201c\u2026 the result (loss), which will arise from the ending of the non-current asset recognition, will be determined as the difference between the zero inflow, due to the loss, and its accounting balance (negative difference). The above-mentioned loss, resulted from the ending of the non-current asset recognition, will be included in the statement of profit and loss at the time of this item\u2019s derecognition from the entity\u2019s accounting books.\u201d<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Due to a relevant question we present a portion of Accounting Standards Board\u2019s answer: \u201c\u2026 the result (loss), which will arise from the ending of the non-current asset recognition, will be determined as the difference between the zero inflow, due to the loss, and its accounting balance (negative difference). The above-mentioned loss, resulted from the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"image","meta":{"footnotes":""},"categories":[86],"tags":[],"class_list":["post-1417","post","type-post","status-publish","format-image","hentry","category-articles","post_format-post-format-image"],"_links":{"self":[{"href":"https:\/\/hac-sa.gr\/en\/wp-json\/wp\/v2\/posts\/1417","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hac-sa.gr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/hac-sa.gr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/hac-sa.gr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hac-sa.gr\/en\/wp-json\/wp\/v2\/comments?post=1417"}],"version-history":[{"count":0,"href":"https:\/\/hac-sa.gr\/en\/wp-json\/wp\/v2\/posts\/1417\/revisions"}],"wp:attachment":[{"href":"https:\/\/hac-sa.gr\/en\/wp-json\/wp\/v2\/media?parent=1417"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hac-sa.gr\/en\/wp-json\/wp\/v2\/categories?post=1417"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hac-sa.gr\/en\/wp-json\/wp\/v2\/tags?post=1417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}