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IFRS Disclosure Guide
26. Notes - First time adoption
Disclosure of first-time adoption
| Year 2026 | 31.12.2026 | |
|---|---|---|
| Disclosure of comparative information prepared under previous GAAP | other | |
| Disclosure of comparative information prepared under previous GAAP | ||
| Disclosure of comparative information prepared under previous GAAP | ||
| Financial effect of transition from previous GAAP to IFRSs | ||
| other | ||
| Previous GAAP | other | |
| Effect of transition to IFRSs | other | |
| Disclosure of comparative information prepared under previous GAAP | ||
| Equity | ||
| Profit (loss) | ||
| Explanation of fact that financial statements for previous periods not presented | ||
| Financial statements for previous periods not presented | other | |
| Disclosure of redesignated financial assets and liabilities | other | |
| Disclosure of redesignated financial assets and liabilities | ||
| Redesignation | ||
| Redesignated | other | |
| Previous GAAP | other | |
| other | ||
| Disclosure of redesignated financial assets and liabilities | ||
| Redesignated financial asset as at fair value through profit or loss | ||
| Redesignated financial liability as at fair value through profit or loss | ||
| Disclosure of fair values of items used as deemed cost | other | |
| Disclosure of fair values of items used as deemed cost | ||
| Fair value as deemed cost | ||
| Aggregate of fair values | other | |
| Previous GAAP | other | |
| other | ||
| Disclosure of fair values of items used as deemed cost | ||
| 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 | ||
| 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) | ||
| other | ||
| Description of fact and basis on which carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B | ||
| Carrying amounts were determined under previous GAAP if entity uses exemption in IFRS 1.D8B | other | |
| Statement that comparative information does not comply with IFRS 7 and IFRS 9 | ||
| Comparative information does not comply with IFRS 7 and IFRS 9 | other |
Description of nature of main adjustments that would make historical summaries or comparative information presented in accordance with previous GAAP comply with IFRSs
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 cross-reference to interim financial statement disclosures for first-time adopter
Disclosure of redesignated financial assets and liabilities
Description of redesignated financial liabilities
Description of redesignated financial assets
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
Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9
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 cross-reference to interim financial statement disclosures for first-time adopter
Disclosure of redesignated financial assets and liabilities
Description of redesignated financial liabilities
Description of redesignated financial assets
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
Description of basis used to prepare comparative information that does not comply with IFRS 7 and IFRS 9
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