Page 24 - Annual Report KELAG Group 2018
P. 24

31/10/2018
            IAS 1     Amendments:        (expected for   01/01/2020   None
            IAS 8     Definition of Material
                                         2019)
                      Amendments: Plan   07/02/2018
                      Amendment,
            IAS 19                       (expected for Q1   01/01/2019   None
                      Curtailment or
                      Settlement         2019)
                                         22/10/2018
                      Amendments:
            IFRS 3                       (expected for   01/01/2020   See below
                      Definition of a Business
                                         2019)
                                         30/01/2014
                      Regulatory Deferral
            IFRS 14                      (no adoption   -             None
                      Accounts
                                         planned)
            IFRS 17   Insurance Contracts   18/05/2017   01/01/2021   None
                      Amendments to      29/03/2018
                      references in the
            Various                      (expected for   01/01/2020   None
                      conceptual framework   2019)
                      of the IFRSs
                      Annual Improvements   12/12/2017
            Various   to IFRSs 2015-2017   (expected for Q1   01/01/2019   None
                      Cycle              2019)



           The  amendments  to  IFRS  3  contain  clarifications  on  the  definition  of  business  combinations
           pursuant  to  IFRS 3  and  acquisitions  of  a group  of  assets precluded  from  the  scope  of  IFRS 3.
           Subject to the form of future acquisitions of interests, this clarification could mean that these
           interests  are  more  likely  to  be  classified  as  groups  of  assets  –  dependent  on  the  resources,
           significant processes or abilities to generate earnings affected by the acquisition.
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