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v3.24.1

Application of new and revised IFRS as issued by the IASB (Tables) | 12 Months Ended
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Dec. 31, 2023
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 | ​
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​ | ​ | Effective Date
New, Revised or Amended Standards and Interpretations |  | Announced by IASB
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 12 “International Tax Reform—Pillar Two Model Rules” | ​ | May 23, 2023
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
IFRS16 “Requirements for Sale and Leaseback Transactions” | ​ | January 1, 2024
Amendments to IAS 1 “Classification of Liabilities as Current or Non-current” | ​ | January 1, 2024
Amendments to IAS 1 “Non-current Liabilities with Covenants” | ​ | January 1, 2024
Amendments to IAS 7 and IFRS 7 “Supplier Finance Arrangement” | ​ | January 1, 2024
Amendments to IAS 21 “Lack of Exchangeability” | ​ | January 1, 2025

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