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4. Changes in accounting practices and disclosures (Tables) | 12 Months Ended
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Dec. 31, 2018
Changes In Accounting Practices And Disclosures Tables Abstract |
New standards, amendments and interpretations, adopted |
Standard | Description | Impact
IFRS 9 - Financial Instruments | Changes in the classification and measurement requirements, mainly for impairment and hedge accounting. | Except for the impact of the disclosure of allowance for doubtful accounts in the income statements, which is demonstrated as a separate item, the application of this standard did not impact materially the disclosures or amounts recognized in the annual financial statements.
IFRS 15 - Revenue from Contracts with Customers | Establishes a single comprehensive framework to determine if and when a revenue is recognized and how revenue is measured. IFRS 15 supersedes the current revenue recognition guidance including IAS 18 Revenue, IAS 11 Construction Contracts and IFRIC 13 Interpretation A – Customer Loyalty Programmes. | (*) See impact analysis below.
Amendments to IFRS 2 – Classification and measurement of share-based payment transactions | Describe about modifications of settled options of shares. | The application of this amendment did not impact the disclosures or amounts recognized in the annual financial statements.
Amendments to IAS 40 – Transfers of investment properties | The amendments clarify that a transfer to or from investment properties require an assessment of whether a property match, or no longer match, the definition of investment properties, supported by observable evidence of a change in use, and that a change in use is possible for properties under construction. | The application of this amendment did not impact the disclosures or amounts recognized in the annual financial statements.
Annual improvements to IFRSs: 2014-2016 cycle Amendments to IAS 28 Investments in Associates and Joint Ventures | The amendments clarify that the option made by a venture capital organization and other similar entities to measure investments in associates and joint ventures at fair value through profit or loss is separately available for each associate or joint venture, and this choice should be made in the inception. | The application of this amendment did not impact the disclosures or amounts recognized in the annual financial statements.
IFRIC 22 – Foreign Currency Transactions and Advance Consideration | Describes how the transaction date should be defined in order to determine the exchange rate applicable to the initial recognition of an asset, expense or income when the consideration of that item has been paid or received in advance in foreign currency, resulting in the recording of non-monetary assets and liabilities. | The application of this interpretation did not impact the disclosures or amounts recognized in the annual financial statements.
Effects of new accounting standard |
Assets | Note | January 1, 2018 | Impact of IFRS 15 | January 1, 2018
Current assets |  |  |  |
Cash and cash equivalents | 7 | 2,283,047 | - | 2,283,047
Trade receivables | 9 (a) | 1,672,595 | - | 1,672,595
Accounts receivable from related parties | 10 (a) | 180,773 | - | 180,773
Inventories |  | 85,671 | - | 85,671
Restricted cash | 8 | 18,822 | - | 18,822
Recoverable taxes | 18 (a) | 276,585 | - | 276,585
Other receivables |  | 56,592 | - | 56,592
Total current assets |  | 4,574,085 | - | 4,574,085
Noncurrent assets |  |  |  |
Trade receivables | 9 (a) | 215,910 | - | 215,910
Accounts receivable from related parties | 10 (a) | 634,387 | - | 634,387
Escrow deposits |  | 122,686 | - | 122,686
Water National Agency – ANA | 11 | 70,487 | - | 70,487
Other receivables |  | 113,123 | - | 113,123
Investments | 12 | 36,932 | - | 36,932
Investment properties | 13 | 57,652 | - | 57,652
Contract asset | 14 | - | 10,387,715 | 10,387,715
Intangible assets | 15 | 33,466,132 | (10,387,715) | 23,078,417
Property, plant and equipment | 16 | 255,050 | - | 255,050
Total noncurrent assets |  | 34,972,359 | - | 34,972,359
Total assets |  | 39,546,444 | - | 39,546,444
New standards, amendments and interpretations, not yet effective |
Standard | Description | Impact
IFRS 16 – Leases1 | Establishes a single model for the accounting of leases in the balance sheet for lessees. A lessee recognizes a right of use asset that represents his right to use the leased asset and a lease liability that represents his obligation to make lease payments. The lessor's accounting remains similar to the current standard, that is, the lessors continue to classify the leases as financial or operating. IFRS 16 will supersede the current leases guidance including IAS 17 Leases and IFRIC 4, SIC 15 and SIC 27 Determining Whether an Arrangement Contains a Lease. | (**) See impact analysis below.
IFRIC 23 – Uncertainty over Income Tax Treatments1 | Clarify accounting when there are uncertainties about the treatment of taxes on profit. | The Company is assessing the impacts and effects of the amendments, however it does not expect material effects from adopting this standard.

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