Disclosure Of Material Accounting Policy Information [Text Block]

PureTech Health plc - Filing #1880925

Concept 2022-01-01 to
2022-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for employee benefits [text block]
Employee Benefits
Description of accounting policy for fair value measurement [text block]
Fair Value Measurements
Description of accounting policy for finance income and costs [text block]
Finance Income and Finance Costs
Description of accounting policy for financial assets [text block]
Financial Assets
Description of accounting policy for financial instruments [text block]
Financial Instruments
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
Fair Value Process
Description of accounting policy for financial liabilities [text block]
Financial Liabilities
Description of accounting policy for foreign currency translation [text block]
Foreign Currency
Description of accounting policy for functional currency [text block]
Functional and Presentation Currency
Description of accounting policy for government grants [text block]
Grant Income
Description of accounting policy for impairment of non-financial assets [text block]
Impairment
Description of accounting policy for income tax [text block]
Taxation
Description of accounting policy for issued capital [text block]
Share Capital
Description of accounting policy for leases [text block]
Leases
Description of accounting policy for intangible assets other than goodwill [text block]
Intangible Assets
Description of accounting policy for investment in associates [text block]
Associates
Description of accounting policy for property, plant and equipment [text block]
Property and Equipment
Description of accounting policy for provisions [text block]
Provisions
Description of accounting policy for recognition of revenue [text block]
IFRS 15, Revenue from Contracts with Customers
Description of accounting policy for research and development expense [text block]
Development Costs
Description of accounting policy for restricted cash and cash equivalents [text block]
Cash and Cash Equivalents
Description of accounting policy for segment reporting [text block]
Operating Segments
Description of accounting policy for share-based payment transactions [text block]
Share-based Payments
Description of accounting policy for subsidiaries [text block]
Subsidiaries
Description of accounting policy for trade and other receivables [text block]
Accounts receivables represent rights to consideration in exchange for products or services that have been transferred by the Group, when payment is unconditional and only the passage of time is required before payment is due. Accounts receivables do not bear interest and are recorded at the invoiced amount. Accounts receivable are included within Trade and other receivables on the Consolidated Statement of Financial Position.

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