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Standards issued but not yet effective (Tables) | 12 Months Ended
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Dec. 31, 2024
Disclosure of New Accounting Standards and Issued But Not Yet Effective Explanatory [Abstract] |
Disclosure of Amendments to Accounting Standards | In July 2024 the IASB issued of Annual Improvements to IFRS Accounting Standards - Volumen 11.Annual improvements are limited to changes that either clarify the wording in an Accounting Standard or correct relatively minor unintended consequences, oversights or conflicts between the requirements in the Accounting Standards.
Accounting Standard | Subject of amendments
IFRS 1 First-time Adoption of International Financial Reporting Standards | Hedge accounting by a first-time adopter
IFRS 7 Financial Instruments: Disclosures | Gain or loss on derecognition
Guidance on implementing IFRS 7 Financial Instruments: Disclosures | Introduction
Disclosure of deferred difference between fair value and transaction price
Credit risk disclosures
IFRS 9 Financial Instruments | Derecognition of lease liabilities
Transaction price
IFRS 10 Consolidated Financial Statements | Determination of a ‘de facto agent’
IAS 7 Statement of Cash Flows | Cost method

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