v3.26.1
Application of new and revised IFRS as issued by the IASB (Tables)
 12 Months Ended
Dec. 31, 2025
Application of new and revised IFRS as issued by the IASB  
Schedule of amendments to IFRS and new interpretations issued by the IASB effective for current year

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Effective Date

New, Revised or Amended Standards and Interpretations

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Announced by IASB

Amendments to IAS 21 “Lack of Exchangeability”

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January 1, 2025
Schedule of new and revised standards, amendments and interpretations in issue but not yet effective

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Effective Date

New, Revised or Amended Standards and Interpretations

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Announced by IASB

Amendments to IFRS 10 and IAS 28 “Sale or Contribution of Assets Between an Investor and Its Associate or Joint Venture”

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Effective date to be determined by IASB

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

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January 1, 2026

Annual Improvements to IFRS Accounting Standards—Volume 11

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January 1, 2026

IFRS 18 “Presentation and Disclosure in Financial Statements”

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January 1, 2027

IFRS 19 “Subsidiaries without Public Accountability: Disclosures” and amendments to IFRS 19 “Subsidiaries without Public Accountability: Disclosures”

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January 1, 2027