Disclosure Of Material Accounting Policy Information [Text Block]

Bakkafrost P/f - Filing #2546311

Concept	2023-01-01 to 2023-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for biological assets [text block]
Description of accounting policy for borrowing costs [text block]
Description of accounting policy for borrowings [text block]
Description of accounting policy for business combinations and goodwill [text block]
Description of accounting policy for cash flows [text block]
Description of accounting policy for deferred income tax [text block]
Description of accounting policy for depreciation expense [text block]
Description of accounting policy for derivative financial instruments and hedging [text block]
Description of accounting policy for determining components of cash and cash equivalents [text block]	Cash and cash equivalents consist of cash in hand and bank
Description of accounting policy for dividends [text block]
Description of accounting policy for earnings per share [text block]	Earnings per share (EPS)
Description of accounting policy for employee benefits [text block]	PENSIONS
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 instruments at fair value through profit or loss [text block]
Description of accounting policy for financial liabilities [text block]
Description of accounting policy for functional currency [text block]	NOTE 1.6 FUNCTIONAL CURRENCY
Description of accounting policy for goodwill [text block]	GOODWILL
Description of accounting policy for hedging [text block]
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]
Description of accounting policy for intangible assets and goodwill [text block]
Description of accounting policy for intangible assets other than goodwill [text block]
Description of accounting policy for interest income and expense [text block]
Description of accounting policy for investment in associates [text block]
Description of accounting policy for investment in associates and joint ventures [text block]
Description of accounting policy for property, plant and equipment [text block]
Description of accounting policy for provisions [text block]
Description of accounting policy for research and development expense [text block]
Description of accounting policy for segment reporting [text block]
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 receivables [text block]
Description of accounting policy for transactions with related parties [text block]