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Amendments and new standards issued but not yet effective | 6 Months Ended
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Dec. 31, 2023
Amendments and new standards issued but not yet effective |
Amendments and new standards issued but not yet effective | 34 Amendments and new standards issued but not yet effective A number of new standards are effective for the annual periods beginning after January 1, 2024 and early application is permitted; however, the Group has not early adopted the new or amended standards in preparing these consolidated financial statements. The following amended standards and interpretations are not expected to have a significant impact on the Group’s consolidated financial statements. ​
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​ | ​ | Effective for
​ | ​ | accounting periods
​ |  | beginning on or after
- Classification of liabilities as current or non-current (Amendments to IAS 1) | ​ | January 1, 2024
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- Non-current liabilities with covenants (Amendments to IAS 1) | ​ | January 1, 2024
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- Lease liability in a sale and leaseback (Amendments to IAS 16) | ​ | January 1, 2024
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- Supplier Finance Arrangements (Amendments to IAS 7 and IFRS 7) | ​ | January 1, 2024
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- Lack of Exchangeability (Amendments to IAS 21) | ​ | January 1, 2025
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- Sale or contribution of assets between an investor and its associate or joint venture (Amendments to IFRS 10 and IAS 28) | ​ | Will be determined at a future date
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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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