v3.25.1
Application of New and Revised IFRS® Accounting Standards, 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”) (Tables)
12 Months Ended
Dec. 31, 2024
Application of new and revised IFRS® Accounting Standards, 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”) [Abstract]  
Schedule of Amendments to IFRSs and New interpretation

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”

 

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

b)      New standards, interpretations and amendments in issue but not yet effective

New Standards, Interpretations and Amendments

 

Effective date issued
by IASB

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 IAS 21, “Lack of Exchangeability”

 

January 1, 2025

Amendments to IFRS 9 and IFRS 7, “Amendments to the Classification and Measurement of Financial Instruments”

 

January 1, 2026

Amendment to IFRS 9 and IFRS 7, “Contracts Referencing Nature – Dependent Electricity”

 

January 1, 2026

Annual improvements to IFRS Accounting Standards – Volume 11

 

January 1, 2026

IFRS 18, “Presentation and Disclosure in Financial Statements”

 

January 1, 2027

IFRS 19, “Subsidiaries without Public Accountability: Disclosures”

 

January 1, 2027