Disclosure Of Material Accounting Policy Information [Text Block]

Lindex Group - Filing #2161014

Concept	2023-01-01 to 2023-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for business combinations and goodwill [text block]
Description of accounting policy for customer loyalty programmes [text block]	Income from credit card co-operation is recognised as revenue. For the customer loyalty scheme the sales adjustment
Description of accounting policy for deferred income tax [text block]	Deferred taxes are calculated on temporary differences between the carrying amount and the tax base. The largest
Description of accounting policy for depreciation expense [text block]	Other intangible assets include intangible rights and software that are measured at original acquisition cost. Other
Description of accounting policy for determining components of cash and cash equivalents [text block]
Description of accounting policy for dividends [text block]	Dividends
Description of accounting policy for earnings per share [text block]	Earnings per share
Description of accounting policy for employee benefits [text block]
Description of accounting policy for expenses [text block]
Description of accounting policy for finance income and costs [text block]	Accounting policies
Description of accounting policy for financial instruments [text block]
Description of accounting policy for financial liabilities [text block]	Financial instruments are classified under IFRS 9 into the following groups: financial assets and liabilities at amortised
Description of accounting policy for foreign currency translation [text block]
Description of accounting policy for franchise fees [text block]	Online store sales and sales to franchising partners are recognised as revenue when all goods or services related to the
Description of accounting policy for functional currency [text block]	The consolidated financial statements are presented in euro, which is the functional and presentation currency of the
Description of accounting policy for goodwill [text block]	The Group’s goodwill is the difference between the consideration transferred, measured at fair value, and the identifiable
Description of accounting policy for government grants [text block]	Grants from governments or other similar public entities that become receivable as compensation for expenses already
Description of accounting policy for hedging [text block]	Derivative financial instruments are classified as financial assets or liabilities at fair value through profit or loss, and
Description of accounting policy for impairment of assets [text block]
Description of accounting policy for issued capital [text block]	Share capital and number of shares
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 and goodwill [text block]
Description of accounting policy for investment property [text block]
Description of accounting policy for property, plant and equipment [text block]
Description of accounting policy for provisions [text block]	Accounting policies
Description of accounting policy for recognition of revenue [text block]	Revenue recognition
Description of accounting policy for segment reporting [text block]	Accounting policies
Description of accounting policy for share-based payment transactions [text block]
Description of accounting policy for trade and other payables [text block]	Liabilities which are not derivatives are classified at amortised cost and are recognised at their fair value in the statement
Description of accounting policy for trade and other receivables [text block]	Trade receivables and other receivables which are not derivatives are measured at amortised cost. They are included in