2.Effects of New Financial Reporting Standards
Financial Reporting Standards Applied for the First Time in the Reporting Period
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|
|
|
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IFRS pronouncement (published on) |
|
Title |
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Effective for annual periods beginning on or after |
|---|---|---|---|---|
Amendments to IFRS 3 (May 14, 2020) |
|
Reference to the Conceptual Framework |
|
January 1, 2022 |
Amendments to IAS 16 (May 14, 2020) |
|
Property, Plant and Equipment – Proceeds before Intended Use |
|
January 1, 2022 |
Amendments to IAS 37 (May 14, 2020) |
|
Onerous Contracts – Cost of Fulfilling a Contract |
|
January 1, 2022 |
Annual Improvements to IFRSs |
|
2018–2020 Cycle |
|
January 1, 2022 |
Initial application of the standards listed in the table had little or no material impact on the presentation of the net assets, financial position and results of operations.
Published Financial Reporting Standards That Have Not Yet Been Applied
There were no new findings regarding the potential effects of reporting standards newly published up to the authorization for issue of the financial statements, but not yet required to be applied, whose application could affect the presentation of the net assets, financial position and results of operations that differ from the information presented in the 2021 consolidated financial statements.