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Application of New and Amended International Financial Reporting Standards | 12 Months Ended
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Dec. 31, 2023
Disclosure of expected impact of initial application of new standards or interpretations [abstract] |
Application of New and Amended International Financial Reporting Standards | 5. APPLICATION OF NEW AND AMENDED INTERNATIONAL FINANCIAL REPORTING STANDARDS Amendments to IFRSs and the New Interpretation That Are Mandatorily Effective for the Current Year The Company has applied Amendments to IAS 1: Disclosure of Accounting Policies, Amendments to IAS 8: Definition of Accounting Estimate, Amendments to IAS 12: Deferred Tax related to Assets and Liabilities arising from a Single Transaction, and Amendments to IAS 12 Income Taxes: International Tax Reform-Pillar Two Model Rules. The application of these amendments has had no impact on the disclosures or amounts recognized in the Company’s consolidated financial statements. New and Amended IFRSs in Issue But Not Yet Effective The Company has not applied the following new and amended IFRSs that have been issued but are not yet effective.
New or Amended Standards and Interpretations |  | Effective Date Issued by IASB (Note 1)
Amendments to IFRS 16 |  | Leases Liability in a Sale and Leaseback |  | January 1, 2024 (Note 2)
Amendments to IAS 1 |  | Classification of Liabilities as Current or Non-current |  | January 1, 2024
Amendments to IAS 1 |  | Non-current Liabilities with Covenants |  | January 1, 2024
Amendments to IAS 7 and IFRS 7 |  | Supplier Finance Arrangements |  | January 1, 2024 (Note 3)
Amendments to IFRS 10 and IAS 28 |  | Sale or Contribution of Assets between An Investor and Its Associate or Joint Venture |  | To be determined by IASB
Amendments to IAS 21 |  | Lack of Exchangeability |  | January 1, 2025 (Note 4)
Note 1: The aforementioned new or amended standards or interpretations are effective after fiscal year beginning on or after the effective dates, unless specified otherwise. Note 2: A seller-lessee shall apply the Amendments to IFRS 16 retrospectively to sale and leaseback transactions entered into after the date of initial application of IFRS 16. Note 3: The amendments provide some transition relief regarding disclosure requirements. Note 4: An entity shall apply those amendments for annual reporting periods beginning on or after January 1, 2025. The application of “Amendments to IFRS 16: Leases Liability in a Sale and Leaseback”, “Amendments to IAS 1: Classification of Liabilities as Current or Non-current”, “Amendments to IAS 1: Non-current Liabilities with Covenants” and “Amendments to IAS 7 and IFRS 7: Supplier Finance Arrangements” will not have material impact on the Company’s consolidated financial statements. As of the date the consolidated financial statements were authorized for issue, the Company is continuously assessing whether the application of “Amendments to IFRS 10 and IAS 28: Sale or Contribution of Assets between An Investor and Its Associate or Joint Venture ” and “Amendments to IAS 21: Lack of Exchangeability” will have the impact on the Company’s financial position and operating result. The Company will disclose the relevant impact when the assessment is completed.

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- Definition The disclosure of the known or reasonably estimable information relevant to assessing the possible impact that the application of a new IFRS, that has been issued but is not yet effective, will have. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 8 -IssueDate 2023-01-01 -Paragraph 30 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=8&code=ifrs-tx-2023-en-r&anchor=para_30_b&doctype=Standard -URIDate 2023-03-23 + Details
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