Company: TCMFF
Filing Date: 2025-02-28
Form Type: 20-F
Source: 0001104659-25-019133
Chunk: 308

Company: TELECOM ARGENTINA SA
Filing Date: 2025-02-28
Form: 20-F
Item: Item 18
Chunk 308
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 by the IASB
v.1) New Standards and Interpretations issued by the IASB applied by the Company
The Company has applied the following new standards and amendments for the first time from January 1, 2024:

        Standards and                                                                                                 Description                                                                                        Mandatory application
          amendments                                                                                                                                                                                                         date for years   
                                                                                                                                                                                                                              beginning on    
                                                                                                                                                                                                                                or after      
----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Amendments to IFRS 16            ​   Measurement of the lease liability in a sale and leaseback transaction                                                                                                          ​   January 1, 2024      
Amendments to IAS 1              ​   Classification of liabilities as current and non-current exposed to covenants                                                                                                   ​   January 1, 2024      
Amendments to IAS 7 and IFRS 7   ​   Disclosure requirements to enhance the transparency of supplier finance arrangements and their effects on a company’s liabilities, cash flows and exposure to liquidity risk.   ​   January 1, 2024      
​
The application of the detailed amendment did not generate any impact on the results of operations or the financial situation of the Company. 
Additionally, the Company has adopted the agenda decision issued by the IFRIC on July 8, 2024, related to clarifications on what income and expense information should be disclosed according to IFRS 8.
v.2) New Standards and Interpretations issued by the IASB not in force
As of the date to prepare these consolidated financial statements, the following new standards and amendments to the existing ones are mandatory for periods beginning after December 31, 2024:
​

      Standards and                                                                                                         Description                                                                                                   Mandatory application
        amendments                                                                                                                                                                                                                            date for years   
                                                                                                                                                                                                                                               beginning on    
                                                                                                                                                                                                                                                 or after      
---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
Amendments to IAS 21         ​   Lack of Exchangeability: Evaluation when a currency is exchangeable into another currency;                                                                                                           ​   January 1, 2025      
Amendments to IFRS 7 and 9   ​   Classification and Measurement of Financial Instruments                                                                                                                                              ​   January 1, 2026      
Amendments to IFRS 7 and 9   ​   Financial effects of nature-dependent electricity contracts, such as Power Purchase Agreements (PPAs) that rely on sources like wind and solar energy. Clarification, measurement, and disclosure.   ​   January 1, 2026      
IFRS 18                      ​