{"id":21376,"date":"2023-12-06T02:40:27","date_gmt":"2023-12-06T02:40:27","guid":{"rendered":"https:\/\/masterskills.org\/blog\/consolidated-financial-statement-la-gi-va-cac-buoc-thanh-lap.html"},"modified":"2023-12-22T04:54:53","modified_gmt":"2023-12-21T21:54:53","slug":"consolidated-financial-statement-la-gi-va-cac-buoc-thanh-lap","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/consolidated-financial-statement-la-gi-va-cac-buoc-thanh-lap.html","title":{"rendered":"Consolidated Financial Statement l\u00e0 g\u00ec v\u00e0 c\u00e1c b\u01b0\u1edbc th\u00e0nh l\u1eadp?"},"content":{"rendered":"
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Consolidated Financial Statement l\u00e0 g\u00ec<\/strong>? Trong ti\u1ebfng Vi\u1ec7t, Consolidated Financial Statement l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, kh\u00e1i ni\u1ec7m d\u00f9ng \u0111\u1ec3 ch\u1ec9 b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u00e0 cung c\u1ea5p to\u00e0n b\u1ed9 nh\u1eefng th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 kinh doanh v\u00e0 nh\u1eefng bi\u1ebfn \u0111\u1ed9ng v\u1ec1 t\u00e0i ch\u00ednh trong k\u1ef3 c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/p>\n

Ng\u00e0y nay, c\u00f9ng v\u1edbi vi\u1ec7c ph\u00e1t tri\u1ec3n m\u1ea1nh m\u1ebd c\u1ee7a c\u00e1c t\u1eadp \u0111o\u00e0n \u0111a ng\u00e0nh, \u0111a qu\u1ed1c gia, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ng\u00e0y c\u00e0ng tr\u1edf n\u00ean ph\u1ed5 bi\u1ebfn v\u00e0 quan tr\u1ecdng trong l\u0129nh v\u1ef1c k\u1ebf to\u00e1n. B\u00e0i vi\u1ebft h\u00f4m nay s\u1ebd t\u1ed5ng h\u1ee3p nh\u1eefng th\u00f4ng tin c\u01a1 b\u1ea3n nh\u1ea5t v\u1ec1 Consolidated Financial Statement \u0111\u1ec3 nh\u1eefng ai quan t\u00e2m c\u00f3 th\u1ec3 tham kh\u1ea3o v\u00e0 d\u00f9ng l\u00e0m c\u01a1 s\u1edf cho nh\u1eefng nghi\u00ean c\u1ee9u chuy\u00ean s\u00e2u h\u01a1n.<\/p>\n

Consolidated Financial Statement l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n
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\u201cConsolidated Financial Statement l\u00e0 b\u1ea3n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1ed5ng h\u1ee3p cung c\u1ea5p to\u00e0n b\u1ed9 nh\u1eefng th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 kinh doanh v\u00e0 nh\u1eefng bi\u1ebfn \u0111\u1ed9ng v\u1ec1 t\u00e0i ch\u00ednh trong k\u1ef3 c\u1ee7a m\u1ed9t doanh nghi\u1ec7p.\u201d<\/strong><\/em><\/p>\n<\/blockquote>\n

M\u1ed9t b\u1ea3n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a t\u1eadp \u0111o\u00e0n \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf h\u1ee3p nh\u1ea5t c\u00e1c b\u1ea3n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh t\u1eeb c\u00f4ng ty m\u1eb9, c\u00f4ng ty con v\u00e0 c\u00e1c c\u00f4ng ty li\u00ean doanh li\u00ean k\u1ebft. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a m\u1ed9t doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp.<\/p>\n

Theo ph\u00e1p lu\u1eadt c\u1ee7a Nh\u00e0 n\u01b0\u1edbc Vi\u1ec7t Nam, m\u1ed9t b\u1ea3n B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n, tr\u00ecnh b\u00e0y theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n s\u1ed1 25 ban h\u00e0nh k\u00e8m theo\u00a0Quy\u1ebft \u0111\u1ecbnh 234\/2003\/Q\u0110-BTC, \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u n\u1ed9i dung c\u1ee7a B\u1ed9 t\u00e0i ch\u00ednh, theo Th\u00f4ng t\u01b0 ngh\u1ecb \u0111\u1ecbnh \u0111\u01b0\u1ee3c ban h\u00e0nh g\u1ea7n nh\u1ea5t \u2013 Th\u00f4ng t\u01b0 202\/2014\/TT-BTC, ban h\u00e0nh ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2007.<\/p>\n

S\u1ef1 kh\u00e1c nhau gi\u1eefa b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang l\u1ebb v\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t Consolidated Financial Statement l\u00e0 g\u00ec?<\/strong><\/span><\/h2>\n

C\u1ea3 hai lo\u1ea1i b\u00e1o c\u00e1o n\u00e0y \u0111\u1ec1u t\u1ed5ng h\u1ee3p \u0111\u1ec3 tr\u00ecnh b\u00e0y t\u1ed5ng quan k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng trong n\u0103m v\u00e0 nh\u1eefng thay \u0111\u1ed5i v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh trong k\u1ef3. B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t v\u00e0 ri\u00eang l\u1ebb \u0111\u1ec1u cung c\u1ea5p th\u00f4ng tin, \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u s\u1eed d\u1ee5ng c\u1ee7a n\u1ed9i b\u1ed9 c\u0169ng nh\u01b0 kh\u00e1ch h\u00e0ng, \u0111\u1ed1i t\u00e1c, nh\u00e0 \u0111\u1ea7u t\u01b0. Tuy nhi\u00ean m\u1ed7i lo\u1ea1i s\u1ebd c\u00f3 s\u1ef1 kh\u00e1c nhau, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t s\u1ebd t\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, kinh doanh c\u1ee7a c\u1ea3 c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con trong khi B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang l\u1ebb th\u1ec3 hi\u1ec7n t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh kinh doanh ri\u00eang c\u1ee7a m\u1ed7i c\u00f4ng ty m\u1eb9.<\/p>\n

\u2013 B\u00e1o c\u00e1o ri\u00eang l\u1ebb c\u00f3 tr\u00ecnh b\u00e0y v\u1ec1 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i \u1edf m\u1ee5c t\u00e0i s\u1ea3n, l\u1ee3i \u00edch c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1 \u1edf ph\u1ea7n ngu\u1ed3n v\u1ed1n v\u00e0 l\u1ee3i nhu\u1eadn thu\u1ed9c c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t \u1edf k\u1ebft qu\u1ea3 kinh doanh. Ng\u01b0\u1ee3c l\u1ea1i, ch\u00fang ta s\u1ebd t\u00ecm th\u1ea5y nh\u1eefng th\u00f4ng tin n\u00e0y \u1edf b\u00e1o c\u00e1o h\u1ee3p nh\u1ea5t.<\/p>\n

C\u00e1c th\u00e0nh ph\u1ea7n c\u01a1 b\u1ea3n c\u1ee7a m\u1ed9t Consolidated Financial Statement h\u1ee3p nh\u1ea5t<\/strong><\/p>\n

N\u1ebfu b\u1ea1n th\u1eafc m\u1eafc v\u1ec1 c\u00e1c t\u00e0i li\u1ec7u c\u1ea7n c\u00f3 trong m\u1ed9t Consolidated Financial Statement l\u00e0 g\u00ec th\u00ec sau \u0111\u00e2y s\u1ebd l\u00e0 c\u00e2u tr\u1ea3 l\u1eddi. \u0110\u00f3 l\u00e0:<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n h\u1ee3p nh\u1ea5t;<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh h\u1ee3p nh\u1ea5t;<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 h\u1ee3p nh\u1ea5t;<\/p>\n

\u2013\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/p>\n

Ngo\u00e0i ra, b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t s\u1ebd c\u00f3 th\u00eam m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u1ea7y \u0111\u1ee7 nh\u1ea5t t\u00ecnh tr\u1ea1ng t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a t\u1eadp \u0111o\u00e0n nh\u01b0:<\/p>\n

\u2013 L\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i;<\/p>\n

\u2013 L\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng kh\u00f4ng ki\u1ec3m so\u00e1t;<\/p>\n

\u2013 L\u00e3i l\u1ed7 trong c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft;<\/p>\n

\u2013 L\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a c\u1ed5 \u0111\u00f4ng c\u00f4ng ty m\u1eb9;<\/p>\n

\u2013 L\u1ee3i nhu\u1eadn sau thu\u1ebf c\u1ee7a c\u1ed5 \u0111\u00f4ng thi\u1ec3u s\u1ed1<\/p>\n

\u0110\u1ed1i v\u1edbi Thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ea7n b\u1ed5 sung v\u00e0 gi\u1ea3i tr\u00ecnh th\u00eam c\u00e1c th\u00f4ng tin v\u1ec1 c\u00e1c c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, c\u00f4ng ty li\u00ean k\u1ebft \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ee3p nh\u1ea5t, th\u00f4ng tin v\u1ec1 c\u00e1c giao d\u1ecbch v\u1edbi c\u00e1c b\u00ean li\u00ean quan.<\/p>\n

L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t:<\/strong><\/p>\n

Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ea7n tu\u00e2n th\u1ee7 16 nguy\u00ean t\u1eafc c\u1ee7a \u0111i\u1ec1u 10 th\u00f4ng t\u01b0 s\u1ed1 202\/2014\/TT-BTC. \u0110\u1ec3 l\u1eadp m\u1ed9t b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ch\u00ednh x\u00e1c c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau \u0111\u00e2y:<\/p>\n

Th\u1ee9 nh\u1ea5t: T\u1ed5ng h\u1ee3p to\u00e0n b\u1ed9 th\u00f4ng tin, c\u00e1c b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang l\u1ebb, sau \u0111\u00f3 \u0111i\u1ec1u ch\u1ec9nh v\u00e0 c\u1ed9ng h\u1ee3p c\u00e1c ch\u1ec9 ti\u00eau t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

Th\u1ee9 hai: Ti\u1ebfn h\u00e0nh b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh h\u1ee3p nh\u1ea5t. C\u1ee5 th\u1ec3, \u0111i\u1ec1u ch\u1ec9nh ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb t\u01b0\u01a1ng lai d\u00f2ng ti\u1ec1n trong t\u00e0i s\u1ea3n thu\u1ea7n, lo\u1ea1i tr\u1eeb gi\u00e1 tr\u1ecb ghi s\u1ed5 kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u1ee7a c\u00f4ng ty m\u1eb9 trong t\u1eebng c\u00f4ng ty con, ghi nh\u1eadn v\u00e0 ph\u00e2n b\u1ed5 l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i. Th\u1ef1c hi\u1ec7n lo\u1ea1i tr\u1eeb to\u00e0n b\u1ed9 giao d\u1ecbch n\u1ed9i b\u1ed9 t\u1eadp \u0111o\u00e0n, x\u00e1c \u0111\u1ecbnh l\u1ee3i \u00edch c\u1ee7a c\u1ed5 \u0111\u00f4ng ki\u1ec3m so\u00e1t th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3.<\/p>\n

Th\u1ee9 ba: L\u1eadp b\u1ea3ng t\u1ed5ng h\u1ee3p c\u00e1c b\u00fat to\u00e1n \u0111i\u1ec1u ch\u1ec9nh l\u00e0 t\u1ed5ng h\u1ee3p v\u1ec1 ch\u1ec9 ti\u00eau h\u1ee3p nh\u1ea5t.<\/p>\n

Th\u1ee9 t\u01b0: L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t g\u1ed3m b\u1ea3ng c\u00e2n \u0111\u1ed1i, b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, c\u00f9ng v\u1edbi thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

Nh\u1eefng l\u01b0u \u00fd quan tr\u1ecdng khi l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t: Vi\u1ec7c l\u1eadp Consolidated Financial Statement ph\u1ea3i c\u0103n c\u1ee9 theo \u0111i\u1ec1u 3 th\u00f4ng t\u01b0 s\u1ed1 202\/2014\/TT-BTC:<\/p>\n

Ph\u1ea3i thu t\u1eadp, t\u1ed5ng h\u1ee3p v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o m\u1ed9t c\u00e1ch t\u1ed5ng qu\u00e1t, \u0111\u1ea7y \u0111\u1ee7 t\u00ecnh h\u00ecnh n\u1ee3, v\u1ed1n, t\u00e0i s\u1ea3n ngay khi k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 trong k\u1ef3. L\u01b0u \u00fd kh\u00f4ng t\u00ednh \u0111\u1ebfn ranh gi\u1edbi ph\u00e1p l\u00fd c\u1ee7a c\u00e1c ph\u00e1p nh\u00e2n ri\u00eang bi\u1ec7t l\u00e0 c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/p>\n

C\u1ea7n cung c\u1ea5p th\u00f4ng tin kinh t\u1ebf, t\u00e0i ch\u00ednh cho vi\u1ec7c \u0111\u00e1nh gi\u00e1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 kinh doanh, kh\u1ea3 n\u0103ng ti\u1ec1n b\u1ea1c c\u1ee7a t\u1eadp \u0111o\u00e0n trong k\u1ef3 k\u1ebf to\u00e1n \u0111\u00e3 qua, \u0111\u1ed3ng th\u1eddi d\u1ef1 \u0111o\u00e1n cho t\u01b0\u01a1ng lai, l\u00e0m c\u01a1 s\u1edf \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng, \u0111\u1ea7u t\u01b0 v\u00e0o t\u1eadp \u0111o\u00e0n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, nh\u00e0 \u0111\u1ea7u t\u01b0, ch\u1ee7 n\u1ee3\u2026<\/p>\n

Th\u1eddi h\u1ea1n n\u1ed9p v\u00e0 c\u00f4ng khai B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t<\/strong><\/p>\n

B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t ph\u1ea3i l\u1eadp v\u00e0 n\u1ed9p v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th\u1ea9m quy\u1ec1n theo quy \u0111\u1ecbnh, ch\u1eadm nh\u1ea5t l\u00e0 90 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Th\u1eddi h\u1ea1n c\u00f4ng khai trong v\u00f2ng 120 ng\u00e0y k\u1ec3 t\u1eeb ng\u00e0y k\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh.<\/p>\n

Chung quy l\u1ea1i, v\u1edbi nh\u1eefng tay ngang kh\u00f4ng c\u00f3 ki\u1ebfn th\u1ee9c chuy\u00ean m\u00f4n trong l\u0129nh v\u1ef1c kinh t\u1ebf \u2013 t\u00e0i ch\u00ednh, vi\u1ec7c hi\u1ec3u Consolidated Financial Statements l\u00e0 g\u00ec c\u00f3 th\u1ec3 l\u00e0 \u0111i\u1ec1u kh\u00e1 kh\u00f3 kh\u0103n. Hy v\u1ecdng b\u00e0i vi\u1ebft h\u00f4m nay \u0111\u00e3 ph\u1ea7n n\u00e0o cung c\u1ea5p th\u00f4ng tin h\u1eefu \u00edch cho nh\u1eefng ai \u0111ang loay hoay t\u00ecm ki\u1ebfm th\u00f4ng tin v\u1ec1 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t.<\/p>\n

Trang \u0110o\u00e0n<\/strong><\/p>\n

<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

Consolidated Financial Statement l\u00e0 g\u00ec<\/strong>? Trong ti\u1ebfng Vi\u1ec7t, Consolidated Financial Statement l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t, kh\u00e1i ni\u1ec7m d\u00f9ng \u0111\u1ec3 ch\u1ec9 b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u00e0 cung c\u1ea5p to\u00e0n b\u1ed9 nh\u1eefng th\u00f4ng tin v\u1ec1 t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, k\u1ebft qu\u1ea3 kinh doanh v\u00e0 nh\u1eefng bi\u1ebfn \u0111\u1ed9ng v\u1ec1 t\u00e0i ch\u00ednh trong k\u1ef3 c\u1ee7a t\u1eadp \u0111o\u00e0n.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[429],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21376"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=21376"}],"version-history":[{"count":0,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/21376\/revisions"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=21376"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=21376"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=21376"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}