Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2022-01-01 to 2022-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] | — |
| Description of accounting policy for borrowing costs [text block] |
Interest expenses are recognised on an accrual basis using
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| Description of accounting policy for borrowings [text block] |
Principle
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| Description of accounting policy for business combinations and goodwill [text block] |
Business combinations
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| Description of accounting policy for cash flows [text block] |
Statement of cash flows
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| Description of accounting policy for contingent liabilities and contingent assets [text block] |
Contingent liabilities
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| Description of accounting policy for deferred income tax [text block] |
Deferred tax
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| Description of accounting policy for depreciation expense [text block] |
Depreciations are calculated based on estimated useful life
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| Description of accounting policy for derecognition of financial instruments [text block] |
At initial recognition, the financial assets are carried in
|
| Description of accounting policy for derivative financial instruments [text block] |
Derivatives
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| Description of accounting policy for dividends [text block] |
Dividend to shareholders
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| Description of accounting policy for earnings per share [text block] |
Principle
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| Description of accounting policy for employee benefits [text block] |
Principle
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| Description of accounting policy for finance costs [text block] |
Foreign exchange gains (losses) related to financing activities
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| Description of accounting policy for financial assets [text block] |
Financial assets
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| Description of accounting policy for financial instruments [text block] |
Principle
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| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
Other shares
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| Description of accounting policy for financial liabilities [text block] |
Interest-bearing liabilities
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| Description of accounting policy for foreign currency translation [text block] |
Foreign currency translation
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| Description of accounting policy for functional currency [text block] |
Each entity in the group determines its functional currency
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| Description of accounting policy for goodwill [text block] |
Principle
|
| Description of accounting policy for government grants [text block] |
Principle
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| Description of accounting policy for hedging [text block] |
Principle
|
| Description of accounting policy for impairment of financial assets [text block] |
Elkem calculates the expected credit losses (ECL) for trade
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| Description of accounting policy for impairment of non-financial assets [text block] |
Principle
|
| Description of accounting policy for income tax [text block] |
Income taxes
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| Description of accounting policy for leases [text block] |
Principle
|
| Description of accounting policy for loans and receivables [text block] |
Loans and receivables
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| Description of accounting policy for measuring inventories [text block] |
Principle
|
| Description of accounting policy for intangible assets other than goodwill [text block] |
Principle
|
| Description of accounting policy for interest income and expense [text block] |
Principle
|
| Description of accounting policy for investment in associates [text block] |
Investments in associates
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| Description of accounting policy for investment in associates and joint ventures [text block] |
Principle
|
| Description of accounting policy for investments in joint ventures [text block] |
Joint arrangements
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| Description of accounting policy for property, plant and equipment [text block] |
Principle
|
| Description of accounting policy for provisions [text block] |
Provisions
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| Description of accounting policy for recognition of revenue [text block] |
Principle
|
| Description of accounting policy for repairs and maintenance [text block] |
Subsequent costs are included in the asset's carrying amount
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| Description of accounting policy for research and development expense [text block] |
Expenditure on research activities is recognised as an expense
|
| Description of accounting policy for restricted cash and cash equivalents [text block] |
Cash and cash equivalents
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| Description of accounting policy for segment reporting [text block] |
Principle
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| Description of accounting policy for share-based payment transactions [text block] |
Principle
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| Description of accounting policy for subsidiaries [text block] |
Consolidation
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| Description of accounting policy for trade and other payables [text block] |
Other liabilities
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| Description of accounting policy for trade and other receivables [text block] |
Principle
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| Description of accounting policy for transactions with non-controlling interests [text block] |
Acquisitions of non-controlling interests are accounted for
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| Description of accounting policy for transactions with related parties [text block] |
Related parties' relationships are defined to be entities outside
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