|
RECENT ACCOUNTING STANDARDS
| Recently
Adopted Accounting Standards |
|
Effective
for periods beginning on or after |
| |
|
|
| Amendments
to IAS 1 Non-current Liabilities with Covenants |
|
January
1, 2024 |
| Amendments
to IAS 1 Classification of liabilities as current or non current |
|
January
1, 2024 |
| Amendments
to IFRS 16 Lease Liability in a Sale and Leaseback |
|
January
1, 2024 |
| Amendments
to IAS 7 and IFRS 7 Supplier Finance Arrangements |
|
January
1, 2024 |
The
Company’s adoption of the standards above had no material impact on the consolidated financial statements in the year of initial
application.
| Recent
Accounting Standards Not Yet Adopted |
|
Effective
for periods beginning on or after |
| |
|
|
| Amendments
to IAS 21 Lack of Exchangeability |
|
January
1, 2025 |
| Amendments
to IFRS 7 and IFRS 9 Classification and measurement of Financial Instruments |
|
January
1, 2026 |
| Annual
improvements to IFRS Accounting Standard-Volume 11 |
|
January
1, 2026 |
| IFRS
18 Presentation and Disclosure in Financial Statements |
|
January
1, 2027 |
| IFRS
19 Subsidiaries without Public Accountability: Disclosures |
|
January
1, 2027 |
| Amendments
to IAS 21 Lack of Exchangeability |
|
January
1, 2025 |
|