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Application of new and revised IFRS as issued by the IASB (Tables) | 12 Months Ended
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Dec. 31, 2021
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 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
Amendments to IFRS 16 “Covid-19-Related Rent Concessions beyond June 30, 2021’’ | ​ | April 1, 2021
Schedule of 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 12 “Deferred Tax related to Assets and Liabilities arising from a Single Transaction” | ​ | 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

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