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IFRS standards update (Table)

12 Months Ended

Dec. 31, 2020

Disclosure of expected impact of initial application of new standards or interpretations [abstract]

Summary of new or amendments to the current IFRS

New standard or amendment		Effective as from
Interest Rate Benchmark Reform. Phase 2 (Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16)		January 1, 2021
Loss-making Contracts. Cost of Fulfilling a Contract (Amendment to IAS 37)		January 1, 2022
Annual Improvements to IFRS 2018-2020		January 1, 2022
Property, Plant and Equipment — Proceeds before Intended Use (Amendment to IAS 16)		January 1, 2022
Reference to the Conceptual Framework (Amendments to IFRS 3)		January 1, 2022
IFRS 17 Insurance Contracts and Amendments to IFRS 17		January 1, 2023
Classification of Liabilities as Current or Non-current (Amendment to IAS 1)		January 1, 2023
Sale or Contribution of Assets between an Investor and its Associate or Joint Venture		To be determined

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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 2020-01-01
-Paragraph 30
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=8&code=ifrs-tx-2020-en-r&anchor=para_30_b&doctype=Standard
-URIDate 2020-01-01

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- References

No definition available.

+ Details

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