Notes to the Financial Statements (forming part of the Financial Statements)
Presentation of Financial Statements
Basis of Preparation of Consolidated Financial Statements Te following accounting standards and interpretations, issued by the International Accounting Standards Board (“IASB”) or IFRIC (as endorsed by the EU), are effective for the first time in the current financial year:
• IAS 32 (Amendment) Offsetting Financial Assets and Financial Liabilities – effective 1 January 2014 • IAS 36 (Amendments) Recoverable amount disclosures for non-financial assets – effective 1 January 2014 • IFRIC 21 Levies – effective 1 January 2014.
Te application of the standards and interpretations has not had a material effect on the net assets, results and disclosures of the Group.
New Standards and Interpretations Endorsed but not yet Effective Te IASB and the IFRIC have also issued the following standards and interpretations with an effective date after the date of these Financial Statements: • IAS 19 (Amendment) Defined Benefit Plans – effective 1 July 2014 It is not anticipated that the adoption of any of these standards and interpretations will have a material impact on the Group’s Financial Statements.
New Standards and Interpretations not yet Endorsed and not yet Effective Te IASB and the IFRIC have also issued the following standards and interpretations that are yet to be endorsed with an effective date after the date of these Financial Statements:
• IFRS 9 Financial Instruments – effective 1 January 2018
Tese standards will be adopted by the Group in future accounting periods. Te Directors do not anticipate that the adoption of any of these standards and interpretations will have a material impact on the Group’s Financial Statements.
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