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Annual
Report 2022

4.1. New standards, interpretations and amendments to published standards that have been approved and published by the European Union and are effective on or after 1 January 2022

  • Financial notes
  • 4. Statement of compliance
  • 4.1. New standards, interpretations and amendments to published standards that have been approved and published by the European Union and are effective on or after 1 January 2022

[Financial notes are presented in PLN thousand]

STANDARD / INTERPRETATION DESCRIPTION IMPACT ASSESSMENT
IFRS 3 (amendment)
‘Business combinations’ 		The amendments to IFRS 3 include:
  • Update IFRS 3 so that it refers to the 2018 Conceptual Framework instead of the 1989 Framework,
  • Add to IFRS 3 a requirement that, for transactions and other events within the scope of IAS 37 or IFRIC 21, an acquirer applies IAS 37 or IFRIC 21 (instead of the Conceptual Framework) to identify the liabilities it has assumed in a business combination, and
  • Add to IFRS 3 an explicit statement that an acquirer does not recognize contingent assets acquired in a business combination.
 The standard’s amendments did not have a material impact on the financial statements in the period of their first application
IAS 16 (amendment) ‘Property, plant and equipment’ The amendments to IAS 16 prohibit deducting from the cost of an item of property, plant and equipment any proceeds from selling items produced while bringing that asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Instead, an entity recognises the proceeds from selling such items, and the cost of producing those items, in profit or loss. The standard’s amendments did not have a material impact on the financial statements in the period of their first application.
IAS 37 (amendment) ‘Provisions, contingent liabilities and contingent assets’ The amendments to IAS 37 specify that the ‘cost of fulfilling’ an onerous contract comprises the ‘costs that relate directly to the contract’. Costs that relate directly to a contract can either be incremental costs of fulfilling that contract or an allocation of other costs that relate directly to fulfilling contracts. The standard’s amendments did not have a material impact on the financial statements in the period of their first application.
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4. Statement of compliance
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4.2. New standards, interpretations and amendments to published standards that have been issued by the International Accounting Standards Board (IASB) and have been approved by the European Union but are not yet effective

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