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NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB | 6 Months Ended
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Dec. 31, 2023
NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB |
NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB | 3. NEW STANDARDS, AMENDMENTS AND INTERPRETATIONS ISSUED BY THE IASB a)The following new standards, amendments and interpretations became applicable for the current reporting period and adopted by the Group.
| - | Amendment to IAS 12 –Deferred tax related to assets and liabilities arising from a single transaction.
| - | International Tax Reform—Pillar Two Model Rules (Amendments to IAS 12)
| - | Amendments to IAS 1 and IFRS Practice Statement 2- Disclosure of Accounting Policies
| - | Amendments to IAS 8-Definition of Accounting Estimates
These new standards and amendments did not have any material impact on the Group. b)The following new standards are not yet adopted by the Group.
| - | Amendments to IFRS 16- Lease Liability in a Sale and Leaseback. The amendments are effective for annual reporting periods beginning on or after 1 January 2024.
| - | Amendments to IAS1 – Non- current liabilities with covenants. The amendments are effective for annual reporting periods beginning on or after 1 January 2024.
| - | Amendments to IAS 7- Statement of Cash Flows & to IFRS 7- Financial Instruments: Disclosures. The amendments are effective for annual reporting periods beginning on or after 1 January 2024.
| - | Amendments to IAS 21- The Effects of Changes in Foreign Exchange Ratestitled Lack of Exchangeability. The amendments are effective for annual reporting periods beginning on or after 1 January 2025.
| - | Amendment to IAS 7 and IFRS 7 - Supplier Financing. The amendments are effective for annual periods beginning on or after January 1, 2024.
These amendments are not expected to have material impact on the Group.

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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 2023-01-01 -Paragraph 30 -Subparagraph b -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=8&code=ifrs-tx-2023-en-r&anchor=para_30_b&doctype=Standard -URIDate 2023-03-23 + Details
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