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IFRSs
 12 Months Ended
Dec. 31, 2024
Notes and other explanatory information [abstract]  
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”)

 

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 16 Lease Liability in a Sale and Leaseback   January 1, 2024
Amendments to IAS 1 Classification of liabilities as Current or Non-Current and Non-current Liabilities with Covenants   January 1, 2024
Amendments to IAS 7  and IFRS 7 Statement of Cash Flows and Financial Instruments: Disclosures – Supplier Finance Arrangements   January 1, 2024
Amendments to IAS 21 Lack of Exchangeability   January 1, 2025

 

The Group has adopted the above new standards, interpretations and amendments as of the effective date. 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

 

Not Yet Effective Standards, Interpretations, and Amendments   Effective date issued by IASB

Amendments to IFRS 1, IFRS 7, IFRS 9, IFRS 10

and IAS 7

 Annual Improvements to IFRS Accounting Standards   January 1, 2026
Amendments to IFRS 9 Amendments to the Classification and Measurement of Financial Instruments   January 1, 2026
Amendments to IFRS 7      
Amendments to IFRS 18 Presentation and Disclosure in Financial Statements   January 1, 2027
Amendments to IFRS 19 Subsidiaries without Public Accountability: Disclosures   January 1, 2027
Amendments to IFRS 10 Sale or contribution of assets between an investor and its associate or joint venture   To be determined by IASB
Amendments to IAS 28      

 

The Group expects to adopt the above new standards, interpretations and amendments as of the effective date and expects no significant impact on the Group’s audited consolidated financial statements based on the Group’s assessment.