income and expenses, including gains and losses.To meet that objective, financial statements provide information about an entity's: The objective of general purpose financial statements is to provide information about the financial position, financial performance, and cash flows of an entity that is useful to a wide range of users in making economic decisions. General purpose financial statements are those intended to serve users who are not in a position to require financial reports tailored to their particular information needs. IAS 1 applies to all general purpose financial statements that are prepared and presented in accordance with International Financial Reporting Standards (IFRSs). Standards for recognising, measuring, and disclosing specific transactions are addressed in other Standards and Interpretations. IAS 1 sets out the overall requirements for the presentation of financial statements, guidelines for their structure and minimum requirements for their content. The objective of IAS 1 (2007) is to prescribe the basis for presentation of general purpose financial statements, to ensure comparability both with the entity's financial statements of previous periods and with the financial statements of other entities. IAS 1 - Classification of debt with covenants as current or non-current.Disclosure initiative - Accounting policies.SIC-29 Disclosure - Service Concession Arrangements.SIC-27 Evaluating the Substance of Transactions in the Legal Form of a Lease.IFRIC 17 Distributions of Non-cash Assets to Owners.IAS 1 (2003) superseded SIC-18 Consistency - Alternative Methods.The new effective ate of the January 2020 amendments is now 1 January 2023 IASB defers effective date of Classification of Liabilities as Current or Non-current (Amendments to IAS 1) to 1 January 2022 IAS 1 Presentation of Financial Statements (2007) issuedД®ffective for annual periods beginning on or after 1 January 2009ДЄmended by Puttable Financial Instruments and Obligations Arising on LiquidationД®ffective for annual reporting periods beginning on or after 1 January 2009ДЄmended by Annual Improvements to IFRSs 2007 (classification of derivatives as current or non-current)ДЄmended by Improvements to IFRSs 2009 (classification of liabilities as current)Д®ffective for annual periods beginning on or after 1 January 2010ДЄmended by Improvements to IFRSs 2010 (clarification of statement of changes in equity)Д®ffective for annual periods beginning on or after 1 January 2011Д®xposure Draft ED/2010/5 Presentation of Items of Other Comprehensive Income publishedДЄmended by Presentation of Items of Other Comprehensive IncomeД®ffective for annual periods beginning on or after 1 July 2012ДЄmended by Annual Improvements 2009-2011 Cycle (comparative information)Д®ffective for annual periods beginning on or after 1 January 2013 IAS 1 Presentation of Financial Statements (2003) issuedД®ffective for annual periods beginning on or after 1 January 2005ДЄmended by Amendment to IAS 1 - Capital DisclosuresД®ffective for annual periods beginning on or after 1 January 2007Д®xposure Draft Proposed Amendments to IAS 1 вЂ“ A Revised Presentation publishedД®xposure Draft Financial Instruments Puttable at Fair Value and Obligations Arising on Liquidation published Operative for periods beginning on or after 1 July 1998 IAS 39 - Financial Instruments: Recognition and Measurement.IAS 37 - Provisions, Contingent Liabilities and Contingent Assets.IAS 35 - Discontinuing Operations (Superseded).

IAS 32 - Financial Instruments: Presentation.

IAS 30 - Disclosures in the Financial Statements of Banks and Similar Financial Institutions.

IAS 29 - Financial Reporting in Hyperinflationary Economies.

IAS 28 - Investments in Associates (2003).

IAS 28 - Investments in Associates and Joint Ventures (2011).

IAS 27 - Consolidated and Separate Financial Statements (2008).

IAS 27 - Separate Financial Statements (2011).

IAS 26 - Accounting and Reporting by Retirement Benefit Plans.

IAS 22 - Business Combinations (Superseded).

IAS 21 - The Effects of Changes in Foreign Exchange Rates.

IAS 20 - Accounting for Government Grants and Disclosure of Government Assistance.IAS 19 - Employee Benefits (1998) (superseded).IAS 15 - Information Reflecting the Effects of Changing Prices (Withdrawn).IAS 14 - Segment Reporting (Superseded).IAS 10 - Events After the Reporting Period.IAS 8 - Accounting Policies, Changes in Accounting Estimates and Errors.IAS 1 - Presentation of Financial Statements.

Accordance 12