Standards Issued but Not Yet Effective |
12 Months Ended | |||||||||||||||||||||||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
Mar. 31, 2026 | ||||||||||||||||||||||||||||||||||||
| Standards Issued but Not Yet Effective [Abstract] | ||||||||||||||||||||||||||||||||||||
| Standards Issued but Not Yet Effective | 5. Standards Issued but Not Yet Effective On April 9, 2024, the IASB published IFRS 18 “Presentation and Disclosure in Financial Statements” (“IFRS 18”). IFRS 18, which replaces IAS 1, “Presentation of Financial Statements”, introduces new disclosure requirements regarding the required presentation of operating, investing, financing, income taxes, and discontinued operations categories, management performance measures and improvement on grouping information within the financial statements. IFRS 18 is effective for annual reporting periods beginning on or after January 1, 2027, with early adoption permitted. The impact of the adoption of IFRS 18 is still under consideration, and the impact upon adoption on the Group’s consolidated financial statements cannot be reasonably estimated at this time. Other than noted above, the Group reviewed the following standards and concluded that the standards do not materially affect its financial reporting.
|