The standards and amendments to standards listed below were
adopted, effective 1 April 2024, and did not have a material
impact on the Group:
|
|
| Consideration |
Effective date |
| IAS 1 (Presentation of Financial Statements) |
Annual periods beginning on or after 1 January 2024 |
| Amendment regarding non-current liabilities with covenants |
| IFRS 16 (Leases) |
Annual periods beginning on or after 1 January 2024 |
| Amendment regarding lease liability in sale and leaseback transactions, seller-lessee subsequent measurement in sale and leaseback transactions that satisfy the requirements in IFRS 15 to be accounted for as a sale |
| IAS 7 (Statement of Cash Flows) and IFRS 7 (Financial Instruments: Disclosures) |
Annual periods beginning on or after 1 January 2024 |
| Amendment regarding supplier finance arrangement disclosure |
The standards and amendments listed below will be effective
in future reporting periods. It is expected that the Group will
adopt the pronouncements on their respective effective
dates.
|
|
| Consideration |
Effective date |
| IAS 21 (The Effects of Changes in Foreign Exchange Rates) |
Annual periods beginning on or after 1 January 2025 |
| Amendment regarding the entity's transaction or operation in a foreign currency that is not exchangeable into another currency at a measurement date for a specified purpose |
| IFRS 9 (Financial Instruments) and IFRS 7 (Financial Instruments: Disclosures) |
Annual periods beginning on or after 1 January 2026 |
| Amendment regarding classification and measurement of financial instruments |
| IFRS 18 (Presentation and Disclosure in Financial Statements) |
Annual periods beginning on or after 1 January 2027 |
| IFRS 18 replaces IAS 1 (Presentation of Financial Statements) |
| IFRS 19 (Subsidiaries without Public Accountability) |
Annual periods beginning on or after 1 January 2027 |
| IFRS 19 is a voluntary accounting standard that eligible subsidiaries can apply when preparing their own consolidated, separate or individual financial statements. |
