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New and amendments to IFRS in issue but not yet effective | 12 Months Ended
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Dec. 31, 2024
Notes and other explanatory information [abstract] |
New and amendments to IFRS in issue but not yet effective |
| 35. | New and amendments to IFRS in issue but not yet effective
The Group has not early applied the following new and amendments to IFRS that have been issued but are not yet effective:-
Amendments to IFRS 10 and IAS 28 | Sale or Contribution of Assets between an Investor and its Associate or Joint Venture1
Amendments to IAS 21 | Lack of Exchangeability2
Amendments to IFRS 9 and IFRS 7 | Amendments to the Classification and Measurement of Financial Instruments3
Amendments to IFRS Accounting Standards | Annual Improvements to IFRS Accounting Standards - Volume 113
IFRS 18 | Presentation and Disclosure in Financial Statements4
IFRS 19 | Subsidiaries without Public Accountability: Disclosures4
1 Effective for annual periods beginning on or after a date to be determined. 2 Effective for annual periods beginning on or after January 1, 2025. 3 Effective for annual periods beginning on or after January 1, 2026. 4 Effective for annual periods beginning on or after January 1, 2027. Except for the new IFRS mentioned below, the directors of the Company anticipate that the application of all other new and amendments to IFRS will have no material impact on the consolidated financial statements in the foreseeable future. IFRS 18 Presentation and Disclosure in Financial Statements IFRS 18, which sets out requirements on presentation and disclosures in financial statements, will replace IAS 1 Presentation of Financial Statements. Whilst many of the requirements will remain consistent, the new standard introduces new requirements to present specified categories and defined subtotals in the income statement; provide disclosures on management-defined performance measures in the notes to the financial statements and improve aggregation and disaggregation of information to be disclosed in the primary financial statements and the notes. In addition, some IAS 1 paragraphs have been moved to IAS 8 and IFRS 7. Minor amendments to IAS 7 Statement of Cash Flows and IAS 33 Earnings per Share are also made. IFRS 18, and amendments to other standards, will be effective for annual periods beginning on or after 1 January 2027, with early application permitted, and will be applied retrospectively. The application of the new standard is expected to affect the presentation of the income statement and disclosures in the future financial statements. The Company is still currently assessing the impact that IFRS 18 will have on the financial statements.

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