Disclosure Of Material Accounting Policy Information [Text Block]

Oceanteam ASA - Filing #2546361

Concept 2023-01-01 to
2023-12-31
Disclosure of material accounting policy information [text block]
Note 2. Summary of material accounting policies
Description of accounting policy for business combinations [text block]
A) Business combinations
Description of accounting policy for deferred income tax [text block]
2.9 Tax
Description of accounting policy for determining components of cash and cash equivalents [text block]
2.6 Cash and cash equivalents
Description of accounting policy for discontinued operations [text block]
2.16 Discontinued Operations
Description of accounting policy for dividends [text block]
2.13 Dividend distribution
Description of accounting policy for employee benefits [text block]
2.10 Employee benefits
Description of accounting policy for financial instruments [text block]
2.15 Financial instruments
Description of accounting policy for foreign currency translation [text block]
2.4 Foreign currency translation
Description of accounting policy for functional currency [text block]
(a) Functional and reporting currency
Description of accounting policy for impairment of financial assets [text block]
IFRS 9 ‘Financial Instruments’ requires the use of an expected credit loss impairment model and requires the Group to record
Description of accounting policy for issued capital [text block]
2.7 Share capital
Description of accounting policy for leases [text block]
2.14 Financial and operating leasing
Description of accounting policy for investment in associates and joint ventures [text block]
E) Interests in equity-accounted investees
Description of accounting policy for provisions [text block]
2.11 Provisions
Description of accounting policy for segment reporting [text block]
2.3 Segment reporting
Description of accounting policy for subsidiaries [text block]
B) Subsidiaries
Description of accounting policy for trade and other payables [text block]
2.8 Trade payables
Description of accounting policy for trade and other receivables [text block]
2.5 Trade and other receivables
Description of accounting policy for transactions with non-controlling interests [text block]
C) Non-controlling interests

Talk to a Data Expert

Have a question? We'll get back to you promptly.