IFRS
SP Group A/S presents the annual report in accordance with IFRS. See the annual report for 2023, Note 1.
Implementation of new or amended standards and interpretations
Effective from 1 January 2023, SP Group A/S has implemented the following new or amended standards and interpretations:
• Amendments to IAS 12 Income Taxes regarding deferred tax related to assets and liabilities arising from a single transaction.
• Amendments to IAS 1 Presentation of Financial Statements and Practice Statements 2: Assessment of materiality regarding information on accounting policies
• Amendments to IAS 8 Accounting Policies, Changes in Accounting
Estimates and Errors regarding the definition of accounting estimates
None of the above amendments have affected recognition and measurement in 2023 or are expected to affect the Group.
