Disclosure Of Material Accounting Policy Information [Text Block]

Elisa Oyj - Filing #2160241

Concept 2023-01-01 to
2023-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for business combinations [text block]
Description of accounting policy for contingent liabilities and contingent assets [text block]
Contingent liabilities are potential liabilities arising from past events that may occur depending on
Description of accounting policy for deferred income tax [text block]
Description of accounting policy for depreciation expense [text block]
Description of accounting policy for earnings per share [text block]
Description of accounting policy for employee benefits [text block]
Description of accounting policy for finance income and costs [text block]
Description of accounting policy for financial instruments [text block]
Description of accounting policy for financial liabilities [text block]
Description of accounting policy for foreign currency translation [text block]
Foreign-currency items
Description of accounting policy for goodwill [text block]
Description of accounting policy for government grants [text block]
Government grants associated with development projects are recognised as other operating income when the
Description of accounting policy for impairment of assets [text block]
The Group assesses at each balance sheet date whether there is any indication that an asset may be impaired. If
Description of accounting policy for income tax [text block]
Description of accounting policy for leases [text block]
Description of accounting policy for measuring inventories [text block]
Inventories:
Description of accounting policy for intangible assets other than goodwill [text block]
Description of accounting policy for investment in associates [text block]
Description of accounting policy for investments in joint ventures [text block]
Description of accounting policy for property, plant and equipment [text block]
Description of accounting policy for provisions [text block]
A provision is recognised when the Group has a legal or constructive obligation as a result of a past
Description of accounting policy for recognition of revenue [text block]
Description of accounting policy for research and development expense [text block]
Description of accounting policy for segment reporting [text block]
Accounting Principles – Operating Segments:
Description of accounting policy for share-based payment transactions [text block]
Description of accounting policy for subsidiaries [text block]
Description of accounting policy for trade and other payables [text block]
Description of accounting policy for trade and other receivables [text block]

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