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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 12 Months Ended
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Dec. 31, 2023
Disclosure Of Significant Accounting Policies [Abstract] |
Application of new standards and accounting pronouncements not in force | Application of new standards for the year 2023 : Accounting pronouncements with implementation effective from January 1, 2023:
| Issuance Date |  | Effective Date:
(i) Standards and amendments |  |  |
IFRS 17: Insurance contracts, replaces IFRS 4. | May 2017 |  | 01/01/2023
Initial Application of IFRS 17 and IFRS 9 — Comparative Information (Amendment to IFRS 17) | December 2021 |  | An entity that elects to apply the amendment applies it when it first applies IFRS 17
Amendment to IAS 1: Presentation of financial statements, on materiality accounting policies. | February 2021 |  | 01/01/2023
Amendment to IAS 8: Accounting policies, changes in accounting estimates and error, on separating between changes in accounting estimates and changes in accounting policies. | February 2021 |  | 01/01/2023
Amendment to IAS 12: Income taxes, on international tax reform – rules of the two pillar model. | May 2023 |  | 01/01/2023
Amendment to IAS 12: Income taxes, Deferred taxes related to assets and liabilities that arise from a single transaction. | May 2021 |  | 01/01/2023
Accounting pronouncements not in force for the financial year beginning on January 1, 2023:
| Issuance Date |  | Effective Date:
(i) Standards and amendments |  |  |
Amendment to IAS 1: Presentation of financial statements, on classification of liabilities. | January 2020 |  | 01/01/2024
Amendment to IAS 1: Presentation of financial statements, on non-current liabilities with covenants. | October 2022 |  | 01/01/2024
Amendment to IFRS 16: Leases, on sales with leaseback. | September 2022 |  | 01/01/2024
Amendment to IFRS 10: Consolidated financial statements and IAS 28: Investments in associates and joint ventures. | September 2014 |  | Not determined
Amendments to IAS 7 "Statement of cash flows" and IFRS 7 "Financial Instruments: Information to be Disclosed" | May 2023 |  | 01/01/2024
Amendments to IAS 21: Lack of Exchangeability | August 2023 |  | 01/01/2025

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