Disclosure Of Material Accounting Policy Information [Text Block]

Carasent - Filing #2583595

Concept 2022-01-01 to
2022-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for business combinations [text block]
NOTE 3 – BUSINESS COMBINATION
Description of accounting policy for cash flows [text block]
CASH FLOW STATEMENT
Description of accounting policy for deferred income tax [text block]
NOTE 9 – INCOME TAX
Description of accounting policy for earnings per share [text block]
NOTE 10 – EARNINGS PER SHARE
Description of accounting policy for employee benefits [text block]
ACCOUNTING PRINCIPLES
Description of accounting policy for financial assets [text block]
FINANCIAL ASSETS
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
The fair value of financial instruments is based on quoted prices as at the balance sheet date in an active market, if
Description of accounting policy for foreign currency translation [text block]
FOREIGN CURRENCY TRANSLATION
Description of accounting policy for functional currency [text block]
The consolidated financial statements are presented in NOK, which is Carasent ASA’s functional currency.
Description of accounting policy for goodwill [text block]
NOTE 11 – GOODWILL AND IMPAIRMENT TESTING
Description of accounting policy for impairment of assets [text block]
NOTE 16 – LEASES
Description of accounting policy for issued capital [text block]
NOTE 20 – EQUITY
Description of accounting policy for intangible assets other than goodwill [text block]
NOTE 12 – INTANGIBLE ASSETS
Description of accounting policy for recognition of revenue [text block]
NOTE 4 – REVENUE
Description of accounting policy for repairs and maintenance [text block]
NOTE 13 – TANGIBLE ASSETS
Description of accounting policy for restricted cash and cash equivalents [text block]
NOTE 15 – CASH AND CASH EQUIVALENTS
Description of accounting policy for segment reporting [text block]
SEGMENTS
Description of accounting policy for share-based payment transactions [text block]
NOTE 18 – SHARE BASED PAYMENTS
Description of accounting policy for subsidiaries [text block]
BASIS FOR CONSOLIDATION
Description of accounting policy for trade and other receivables [text block]
NOTE 14 – CUSTOMER RECEIVABLES
Description of accounting policy for warrants [text block]
NOTE 17 – FAIR VALUE MEASUREMENT

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