Registration statement for securities of certain foreign private issuers

RECENT ACCOUNTING PRONOUNCEMENTS

v3.23.2
RECENT ACCOUNTING PRONOUNCEMENTS
12 Months Ended
Dec. 31, 2022
RECENT ACCOUNTING PRONOUNCEMENTS

NOTE 3 — RECENT ACCOUNTING PRONOUNCEMENTS

 

Recently Adopted Accounting Standards   Effective for periods beginning on or after
     
Amendments to IFRS 3 Reference to the Conceptual Framework Relating to Business Combinations   January 1, 2022
Amendments to IAS 37 Onerous Contracts – Cost of Fulfilling a Contract   January 1, 2022
Annual Improvements to IFRS Standards 2018-2021   January 1, 2022
Amendments to IAS 16 Property, Plant and Equipment – Proceeds before Intended Use   January 1, 2022

 

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 1 Classification of Liabilities as Current or Non-current   January 1, 2023
Amendments to IFRS 17 Insurance Contracts   January 1, 2023
Amendments to IAS 8 Accounting Policies, Changes in Accounting Estimates and Errors   January 1, 2023
Amendments to IAS 12 Income Taxes   January 1, 2023

 

The Company expects that the adoption of the standards above will have no material impact on the consolidated financial statements in the year of initial application.