Moncler Group | Annual Report 2024 Consolidated Financial Statements 360 |
2.21 Accounting standards
and recently published interpretations
Accounting standards, amendments and interpretations
effective from 1 January 2024
The adoption of these amendments had no impacts on the Group's
Consolidated Financial Statements.
New standards and interpretations not yet effective
and not early adopted by the Group
At the date when these annual f inancial statements were
prepared, the European Union's competent authorities concluded
t
he approval process needed for the adoption of the accounting
standards and amendments described below. With reference
of the applicable principles, the Group has decided not to exercise
the option of the early adoption, if applicable.
TITLE Issued date Effective date Endorsment date EU regulation and date
of publication
Lease liability
in a sale and leaseback
(Amendments to IFRS 16)
September 2022 1 January 2024 20 November 2023(EU) 2023/2579
21 November 2023
Classif ication of liabilities
as current or non-current
(Amendments to IAS 1)
and Non current liabilities
with covenants
(Amendments to IAS 1)
January 2020
October 2022
1 January 2024 19 December 2023(EU) 2023/2822
20 December 2023
Supplier Finance
Arrangements (Amendments
to IAS 7 and IFRS 7)
May 2023 1 January 2024 15 May 2024(EU) 2024/1317
16 May 2024
TITLE Issued date Effective date Endorsment date EU regulation and date
of publication
Lack of Exchangeability
(Amendment to IAS 21)
August 2023 1 January 2025 12 November 2024(EU) 2024/2862
13 November 2024
’
,
.
,,
:
.
“-”.
:
(
)
()
—
(,,
,)
-
(
)