Disclosure Of Material Accounting Policy Information [Text Block]

Gentian Diagnostics ASA - Filing #2583930

Concept	2022-01-01 to 2022-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for deferred income tax [text block]	2.18 Taxes
Description of accounting policy for depreciation expense [text block]	The group applies the depreciation
Description of accounting policy for determining components of cash and cash equivalents [text block]	2.16 Cash and cash equivalents
Description of accounting policy for dividends [text block]	2.21 Distribution of dividends
Description of accounting policy for employee benefits [text block]	2.9 Pension costs and bonuses for employees
Description of accounting policy for financial assets [text block]	Financial Assets
Description of accounting policy for financial instruments [text block]	2.12 Financial instruments
Description of accounting policy for financial liabilities [text block]	Financial liabilities
Description of accounting policy for foreign currency translation [text block]	2.4 Currency
Description of accounting policy for functional currency [text block]	The consolidated financial statements are presented in
Description of accounting policy for government grants [text block]	2.7 Public grants
Description of accounting policy for impairment of non-financial assets [text block]	The group applies IAS 36 Impairment of Assets to determine whether the right-of-use asset is impaired
Description of accounting policy for issued capital [text block]	2.17 Share capital and share premium
Description of accounting policy for leases [text block]	2.8 Leases
Description of accounting policy for loans and receivables [text block]	2.13 Classification of assets and liabilities
Description of accounting policy for measuring inventories [text block]	2.14 Inventory
Description of accounting policy for intangible assets other than goodwill [text block]	2.11 Intangible assets
Description of accounting policy for property, plant and equipment [text block]	2.10 Property, plant and equipment
Description of accounting policy for provisions [text block]	2.19 Provisions
Description of accounting policy for recognition of revenue [text block]	2.6 Revenue from contracts with customers
Description of accounting policy for research and development expense [text block]	Intangible assets are recognized in the balance sheet if it is probable that the future economic benefits
Description of accounting policy for segment reporting [text block]	2.5 Segments
Description of accounting policy for share-based payment transactions [text block]	Share based payments
Description of accounting policy for subsidiaries [text block]	An entity has been assessed as
Description of accounting policy for trade and other payables [text block]	2.20 Payables and other current liabilities
Description of accounting policy for trade and other receivables [text block]	2.15 Accounts receivable