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Application of new and revised IFRS as issued by the IASB (Tables)

12 Months Ended

Dec. 31, 2020

Application of new and revised IFRS as issued by the IASB

Schedule of amendments to ifrs and new interpretations issued by the IASB effective for current year


		Effective Date
New, Revised or Amended Standards and Interpretations		Announced by IASB

Amendments to References to the Conceptual Framework in IFRS Standards		January 1, 2020
Amendments to IFRS 3 “Definition of a Business”		January 1, 2020
Amendments to IFRS 9, IAS39 and IFRS7 “Interest Rate Benchmark Reform”		January 1, 2020
Amendments to IAS 1 and IAS 8 “Definition of Material”		January 1, 2020
Amendment to IFRS 16, “Covid-19-Related Rent Concessions’’		June 1, 2020

Schedule of new and revised standards, amendments and interpretations in issue but not yet effective

New and revised standards, amendments and interpretations in issue but not yet effective


		Effective Date
New, Revised or Amended Standards and Interpretations		Announced by IASB

Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets Between an Investor and Its Associate or Joint Venture”		Effective date to be determined by IASB
IFRS 17 “Insurance Contracts”		January 1, 2023
Amendments to IAS 1 “Classification of Liabilities as Current or Non-current”		January 1, 2023
Amendments to IFRS 17 “Insurance Contracts”		January 1, 2023
Amendments to IAS 1 “Disclosure of Accounting Policies”		January 1, 2023
Amendments to IAS 8 “Definition of Accounting Estimates”		January 1, 2023
Amendments to IAS 16 “Property, Plant and Equipment—Proceeds before Intended Use”		January 1, 2022
Amendments to IAS 37 “Onerous Contracts—Cost of Fulfilling a Contract”		January 1, 2022
Annual Improvements to IFRS Standards 2018–2020		January 1, 2022
Amendments to IFRS 3 “Reference to the Conceptual Framework”		January 1, 2022
Amendments to IFRS 4 “Extension of the Temporary Exemption from Applying IFRS 9”		January 1, 2021
Amendments to IFRS 9, IAS39, IFRS7, IFRS 4 and IFRS 16 “Interest Rate Benchmark Reform—Phase 2”		January 1, 2021