Standards issued but not yet effective (Tables)

12 Months Ended

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