101 Westgold Resources Limited Annual Report 2023 36. EVENTS AFTER THE BALANCE SHEET DATE There have been no other significant events after the balance date. 37. ACCOUNTING STANDARDS New and amended standards and interpretations The Group has adopted all Accounting Standards and Interpretations effective from 1 July 2022. The accounting policies adopted are consistent with those of the previous financial year. Several new and amended Accounting Standards and Interpretations applied for the first time from 1 July 2022 but did not have a material impact on the consolidated financial statements of the Group and, hence, have not been disclosed. The standards and interpretations that have been issued or amended but not yet effective have not been early adopted by the Group for the annual reporting period ended 30 June 2023. The following Accounting Standards issued but not yet effective, have been assessed with no significant impact to the Group. – AASB 2021-5 Amendments to AASs – Deferred Tax related to Assets and Liabilities arising from a Single Transaction – AASB 17 Insurance Contracts – AASB 2021-2 Amendments to AASB 108 – Definition of Accounting Estimates – AASB 2020-1 Amendments to AASs – Classification of Liabilities as Current or Non-current
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