Disclosure Of Material Accounting Policy Information [Text Block]

Beerenberg - Filing #2580934

Concept	2022-01-01 to 2022-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for borrowings [text block]	Accounts payable and other liabilities
Description of accounting policy for contingent liabilities and contingent assets [text block]	Project risks and uncertainties
Description of accounting policy for depreciation expense [text block]	Depreciation
Description of accounting policy for derecognition of financial instruments [text block]	Derecognition of financial instruments
Description of accounting policy for derivative financial instruments [text block]	Fair value through profit or loss
Description of accounting policy for earnings per share [text block]	Earnings per share
Description of accounting policy for fair value measurement [text block]	Determination of fair values
Description of accounting policy for financial assets [text block]	Classification and measurement
Description of accounting policy for financial liabilities [text block]	Financial liabilities are recognized at fair value
Description of accounting policy for functional currency [text block]	Functional currency and presentation currency
Description of accounting policy for hedging [text block]	Financial derivative instruments
Description of accounting policy for impairment of financial assets [text block]	If an impairment in the fair value of a financial
Description of accounting policy for impairment of non-financial assets [text block]	Impairment losses of non-financial assets
Description of accounting policy for loans and receivables [text block]	Trade receivables and other receivables
Description of accounting policy for intangible assets and goodwill [text block]	Goodwill
Description of accounting policy for interest income and expense [text block]	Finance income and finance costs
Description of accounting policy for property, plant and equipment [text block]	T
Description of accounting policy for provisions [text block]	Provisions
Description of accounting policy for segment reporting [text block]	Operating segments are reported consistent with internal reporting provided to Chief Operating decision maker. Chief Operating decision maker,
Description of accounting policy for subsidiaries [text block]	Consolidation principles
Description of accounting policy for taxes other than income tax [text block]	Income tax and deferred tax
Description of accounting policy for trading income and expense [text block]	Revenue recognition
Description of accounting policy for warrants [text block]	Warranties