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Basis of preparation | 12 Months Ended
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Dec. 31, 2023
Basis of preparation |
Basis of preparation | Note 2. Basis of preparation
| (a) | Statement of compliance
The consolidated financial statements have been prepared in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board (“IASB”). The consolidated financial statements were authorized for issuance by the Board of Directors on April 2, 2024.
| (b) | Basis of measurement
The consolidated financial statements have been prepared on the historical cost basis except for the following material items in the statement of financial position:
| 1. | Financial assets at fair value through profit or loss;
| 2. | Financial assets at fair value through other comprehensive income;
| 3. | The defined benefit liability (asset) is recognized as the fair value of the plan assets less the present value of the defined benefit obligation.

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- Definition The disclosure of the basis used for the preparation of the financial statements. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
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