IFRS Disclosure Guide
25. Notes - First time adoption
Disclosure of first-time adoption
Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs
Disclosure of comparative information prepared under previous GAAP
| Financial effect of transition from previous GAAP to IFRSsnone | ||
| Previous GAAPnone | Effect of transition to IFRSsnone | |
| At 31.12.2023: | ||
| Equity | ||
| For the year 2023: | ||
| Comprehensive income | ||
| Profit (loss) | ||
Explanation of effect of transition on reported financial position
Explanation of effect of transition on reported financial performance
Explanation of effect of transition on reported cash flows
Description of reason why entity stopped applying IFRSs
Description of reason why entity is resuming application of IFRSs
Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs
Explanation of fact that financial statements for previous periods not presented
Explanation of cross-reference to interim financial statement disclosures for first-time adopter
Explanation of effect of transition on reported financial performance
Explanation of effect of transition on reported cash flows
Description of reason why entity stopped applying IFRSs
Description of reason why entity is resuming application of IFRSs
Explanation of reasons why entity elected to apply IFRSs as if it had never stopped applying IFRSs
Explanation of fact that financial statements for previous periods not presented
Explanation of cross-reference to interim financial statement disclosures for first-time adopter
Disclosure of redesignated financial assets and liabilities
| Redesignationnone | ||
| Previous GAAPnone | Redesignated amountnone | |
| At 31.12.2023: | ||
| Redesignated financial asset as at fair value through profit or loss | ||
| Redesignated financial liability as at fair value through profit or loss | ||
Description of redesignated financial liabilities
Description of redesignated financial assets
Description of redesignated financial assets
Disclosure of fair values of items used as deemed cost
| Fair value as deemed costnone | ||
| Previous GAAPnone | Aggregate adjustment to carrying amounts reported under previous GAAPnone | |
| At 31.12.2023: | ||
| Intangible asset fair value used as deemed cost | ||
| Property, plant and equipment fair value used as deemed cost | ||
| Investment property fair value used as deemed cost | ||
| Right-of-use asset fair value used as deemed cost | ||
| 31.12.2023 | |
|---|---|
| Aggregate deemed cost of investments for which deemed cost is previous GAAP carrying amount | |
| Aggregate deemed cost of investments for which deemed cost is fair value | |
| Aggregate adjustment to carrying amounts of investments reported under previous GAAP |
Description of fact and basis on which carrying amounts determined under previous GAAP were allocated if entity uses exemption in IFRS 1.D8A(b)
Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B
Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not available and no exchangeability with stable foreign currency exists
Statement that comparative information does not comply with IFRS 7 and IFRS 9
Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9
Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B
Explanation of how and why entity had, and ceased to have, functional currency for which reliable general price index is not available and no exchangeability with stable foreign currency exists
Statement that comparative information does not comply with IFRS 7 and IFRS 9
Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9
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