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Application of new and revised International Financial Reporting Standards ("IFRS"), International Accounting Standards ("IAS"), International Financial Reporting Interpretations Committee ("IFRIC") Interpretations and Standing Interpretations Committee ("SIC") Interpretations issued by the International Accounting Standards Board ("IASB"), (collectively, "IFRSs") | 12 Months Ended
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Dec. 31, 2021
Text block [abstract] |
Application of new and revised International Financial Reporting Standards ("IFRS"), International Accounting Standards ("IAS"), International Financial Reporting Interpretations Committee ("IFRIC") Interpretations and Standing Interpretations Committee ("SIC") Interpretations issued by the International Accounting Standards Board ("IASB"), (collectively, "IFRSs") |
3. | Application of new and revised International Financial Reporting Standards (“IFRS”), International Accounting Standards (“IAS”), International Financial Reporting Interpretations Committee (“IFRIC”) Interpretations and Standing Interpretations Committee (“SIC”) Interpretations issued by the International Accounting Standards Board (“IASB”), (collectively, “IFRSs”)
| a) | Amendments to IFRSs and the new interpretation that are mandatorily effective for the current year
New Standards, Interpretations and Amendments |  | Effective date issued by IASB |
Amendments to IFRS 4, “Extension of the Temporary Exemption from Applying IFRS 9” |  |  | January 1, 2021 |
Amendments to IFRS 9, IAS 39, IFRS 7, IFRS 4 and IFRS 16, “Interest Rate Benchmark Reform – Phase 2” |  |  | January 1, 2021 |
Amendments to IFRS 16, “Covid-19-Related Rent Concessions beyond 30 June 2021” |  |  | April 1, 2021 |
Based on the Group’s assessment, the above standards and interpretations have no significant impact on the Group’s financial position and financial performance.
| b) | New standards, interpretations and amendments in issue but not yet effective
New Standards, Interpretations and Amendments |  | Effective date issued by IASB |
Amendments to IFRS 3, “Reference to the Conceptual Framework” |  |  | January 1, 2022 |
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 10 and IAS 28, “Sale or Contribution of Assets between an Investor and its Associate or Joint Venture” |  |  | To be determined by IASB |
IFRS 17, “Insurance Contracts” |  |  | January 1, 2023 |
Amendments to IFRS 17, “Insurance Contracts” |  |  | January 1, 2023 |
Amendment to IFRS 17, “Initial Application of IFRS 17 and IFRS 9 – Comparative Information” |  |  | January 1, 2023 |
Amendments to IAS 1, “Classification of Liabilities as Current or Non-current” |  |  | 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 |
Based on the Group’s assessment, the above standards and interpretations have no significant impact on the Group’s financial position and financial performance.

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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 2021-01-01 -Paragraph 30 -Subparagraph b -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IAS&num=8&code=ifrs-tx-2021-en-r&anchor=para_30_b&doctype=Standard -URIDate 2021-03-24 + Details
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- Definition Text block [abstract] + References No definition available. + Details
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