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Amendments and new standards issued but not yet effective (Tables)

6 Months Ended

Dec. 31, 2023

Amendments and new standards issued but not yet effective

Summary of 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
​	​	​
- Non-current liabilities with covenants (Amendments to IAS 1)	​	January 1, 2024
​	​	​
- 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
​	​	​
- Lack of Exchangeability (Amendments to IAS 21)	​	January 1, 2025
​	​	​
- 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 tabular disclosure of standards issued but not yet effective.

+ References

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