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2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 3) | 12 Months Ended
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Dec. 31, 2018
Standard 1 |
Disclosure of expected impact of initial application of new standards or interpretations [line items] |
Standard | IFRS16 – Leases
Main items introduced by the standard | This new standard defines the principles for recognition, measurement, presentation and disclosure of leases and introduces a single model for the accounting of leases in the balance sheet for the lessees. A lessee recognizes a right of use asset that represents his right to use the leased asset and a lease liability that represents his obligation to make lease payments. Optional exemptions are available for short-term leases and low-value items. For lessors, accounting treatment remains practically the same, with the classification of leases as operating leases or financial leases.
Effective date | Jan. 01, 2019
Standard 2 |
Disclosure of expected impact of initial application of new standards or interpretations [line items] |
Standard | IFRIC 23 – Uncertainty over Income Tax Treatments
Main items introduced by the standard | Can be unclear how tax law applies to a particular transaction or circumstance. This interpretation complements the CPC 32/ IAS 12 – Income Tax, clarify how to reflect the effects of uncertainty over income tax treatments.
Effective date | Jan. 01, 2019
Standard 3 |
Disclosure of expected impact of initial application of new standards or interpretations [line items] |
Standard | The Conceptual framework for financial reporting
Main items introduced by the standard | Review of the Conceptual Framework by establishing a comprehensive set of concepts for guidance on financial performance reporting; better definitions and guidelines, highlighting the definition of a liability; and clarification in relevant areas.
Effective date | Jan. 01, 2020

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