Standards, Amendments, and Interpretation of International Financial Reporting Standards (Tables)

12 Months Ended

Dec. 31, 2023

Standards Amendments and Interpretation of International Financial Reporting Standards [Abstract]

Schedule of Standards and Interpretations and Amendments to Existing Standards Were Issued With Mandatory Application

The following standards and interpretations and amendments to existing standards were issued with mandatory application for the accounting period beginning January 1, 2023, but were not relevant and did not have a material impact on the Corporation’s operations:

Effective date	New standards
January 1, 2023	IFRS 17 Insurance Contracts
	Modifications
January 1, 2023	Initial Application of IFRS 17 and IFRS 9 – Comparative Information (Amendments to IFRS 17)
	Amendments to IAS 8 – Definition of accounting estimates
	Amendments to IAS 12 – Deferred Taxes Relating to Assets and Liabilities Arising from a Single Transaction
	Amendment to IAS 12 – International Tax Reform Pillar II Model Rules

The following accounting pronouncements issued are applicable to annual periods beginning after January 1, 2023, and have not been applied in the preparation of these consolidated financial statements. The Corporation intends to adopt the accounting pronouncements applicable to them on their respective dates of application and not in advance.

Effective date	New standards or modifications
January 1, 2024	Amendments to IAS 1 – Classification of Liabilities as Current or Non-Current
	Amendments to IFRS 16 – Leasehold Liabilities on a Sale and Leaseback Sale.
	Amendments to IAS 1 – Non-Current Liabilities with Covenants
	Amendments to IAS 7 and IFRS 7 – Supplier Financing Arrangements
January 1, 2025	Amendment to IAS 21 – Lack of Convertibility
Effective date Deferred indefinitely	Amendments to IAS 10 and IAS 28 – Sale or Contribution of Assets between an Investor and its Associate or Joint Venture

The following pronouncements are applicable to the preparation of sustainability reports. The Corporation intends to adopt the pronouncements on their respective dates of application and not in advance.

Effective date	New standards or modifications
January 1, 2024	IFRS S1 General Requirements for Disclosures about Sustainability Disclosures Related to Financial Information
	IFRS S2 Climate-related Disclosures