|
RECENT ACCOUNTING STANDARDS
| 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 |
|