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New and amended standards and interpretations | 12 Months Ended
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Dec. 31, 2022
Disclosure of expected impact of initial application of new standards or interpretations [abstract] |
New and amended standards and interpretations | 1.4 New and amended standards and interpretations On has adopted the following amendments for fiscal year 2022. The amendments did not have a material impact on the consolidated financial statements.
Description |  | Standard Reference |  | IASB Effective Date
Property, plant and equipment – proceeds before intended use |  | Amendments to IAS 16 |  | January 1, 2022
Onerous contracts – cost of fulfilling a contract |  | Amendments to IAS 37 |  | January 1, 2022
Amendments to IFRS 1, IFRS 9, IFRS 16, and IAS 41 |  | Annual improvements to IFRS standards 2018-2020 cycle |  | January 1, 2022
Reference to the conceptual framework |  | Amendments to IFRS 3 |  | January 1, 2022
Further, at the date of authorization of these consolidated financial statements, On has not applied the following new and revised IFRS Standards that have been issued by the IASB but are not yet effective:
Description |  | Standard Reference |  | IASB Effective Date
Insurance contracts |  | IFRS 17 |  | January 1, 2023
Classification of liabilities as current or non-current |  | Amendments to IAS 1 |  | January 1, 2023
Presentation of Financial Statements, Disclosure of Accounting Policies |  | Amendments to IAS 1 |  | January 1, 2023
Income Taxes- Deferred tax related to assets and liabilities arising from a single transaction |  | Amendments to IAS 12 |  | January 1, 2023
Accounting Policies, Changes in Accounting Estimates and Errors |  | Amendment to IAS 8 |  | January 1, 2023
Sale and leaseback transactions |  | Amendment to IFRS 16 |  | January 1, 2024
Long-term debt with covenants |  | Amendments to IAS 1 |  | January 1, 2024
On does not expect that the adoption of the standards listed above will have a material impact on the financials of On in the current or future reporting periods.

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- Definition The entire disclosure for changes in accounting policies, accounting estimates and errors. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 8 -IssueDate 2022-03-24 -Section Accounting policies -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=8&code=ifrs-tx-2022-en-r&doctype=Standard&dita_xref=IAS08_g7-31__IAS08_g7-31_TI -URIDate 2022-03-24 + Details
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