Applications of New and Revised IFRS and IAS and IFRIC and SIC and IASB (Tables)

12 Months Ended

Dec. 31, 2024

Application of new and revised International Financial Reporting Standards [Abstract]

Schedule of new interpretation that are mandatorily effective for the current year

Amendments to IFRS 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 noncurrent’		January 1, 2024
Amendments to IAS 1, ‘Non-current liabilities with covenants’		January 1, 2024
Amendments to IAS 7 and IFRS 7, ‘Supplier finance arrangements’		January 1, 2024

Schedule of New Standards, Interpretations and Amendments in Issue but not yet Effective

New standards, interpretations and amendments in issue but not yet effective are as follows:

New Standards, Interpretations and Amendments		Effective date issued by IASB
Amendments to IAS 21, ‘Lack of exchangeability’		January 1, 2025
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
Amendments to IFRS 9 and IFRS 7, ‘Contracts referencing nature–dependent electricity’ and ‘Classification and Measurement of Financial Instruments’		January 1, 2026
Annual improvements to IFRS Accounting Standards–Volume 11		January 1, 2026
IFRS 19, ‘Subsidiaries without public accountability: disclosures’		January 1, 2027
IFRS 18, ‘Presentation and disclosure in financial statements’		January 1, 2027