IFRS
SP Group A/S presents the annual report in accordance with IFRS. See the annual report for 2024, Note 1.
Implementation of new or amended standards and interpretations
Effective from 1 January 2024, SP Group A/S has implemented the following new or amended standards and interpretations:
• Clarification of the definition of current liabilities – amendments to IAS 1
• Supplier Finance Arrangements – amendments to IAS 7 and IFRS 7
None of the above amendments have affected recognition or measurement in 2024, nor are they expected to affect the Group.