Moncler Group | Annual Report 2024 Separate Financial Statements 436 |
The adoption of these amendments had no impacts
on the Company f inancial statements.
In addition, at the date of these f inancial statements,
the competent bodies of the European Union had not
yet completed their endorsement process for the following
accounting standards and amendments:
The Company will comply with these new standards
and amendments based on their relevant ef fective
dates when endorsed by the European Union and it will
ev
aluate their potential impacts on the Financial Statements.
TITLE Issued date Effective date
of IASB document
Approval date by EU
Standards
IFRS 14 Regulatory deferral accounts January 2014 1 January 2016 Postponed pending the
conclusion of the IASB project
on “rate-regulated activities”.
IFRS 18 Presentation and disclosure
in f inancial statements
April 2024 1 January 2027 TBD
IFRS 19 Subsidiaries without public accountability:
disclosures
May 2024 1 January 2027 TBD
Amendments
Sale or contribution of assets between an investor
and its associate or joint venture
(Amendments to IFRS 10 and IAS 28)
September 2014 Deferred until the completion
of the IASB project
on the equity method
Postponed pending the
conclusion of IASB project
on the equity method
Amendments to the classif ication and measurement of
f inancial instruments (Amendments to IFRS 9 and IFRS 7)
May 2024 1 January 2026 TBD
Annual improvements — Volume 11
(Amendments to IAS 7 and IFRS 1, 7, 9, 10)
July 2024 1 January 2026 TBD
Contracts referencing nature-dependent electricity
(Amendments to IFRS 9 and IFRS 7)
December 2024 1 January 2026 TBD
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