Disclosure Of Material Accounting Policy Information [Text Block]

ABEO SA - Filing #2810419

Concept 2023-04-01 to
2024-03-31
Disclosure of material accounting policy information [text block]
2. PRINCIPES,
Description of accounting policy for borrowings [text block]
Passifs comptabilisés au coût amorti
Description of accounting policy for business combinations [text block]
3.1 Regroupements
Description of accounting policy for depreciation expense [text block]
:
Description of accounting policy for derecognition of financial instruments [text block]
Décomptabilisation d'actifs financiers
Description of accounting policy for derivative financial instruments [text block]
Dérivés qualifiés de couverture
Description of accounting policy for determining components of cash and cash equivalents [text block]
4.7 Dette
Description of accounting policy for dividends [text block]
4.8.2
Description of accounting policy for employee benefits [text block]
Avantages à court terme et régimes d'avantages postérieurs à l'emploi à cotisations
Description of accounting policy for financial assets [text block]
4.3.1
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
Actifs financiers à la juste valeur par le résultat
Description of accounting policy for financial liabilities [text block]
4.7.2
Description of accounting policy for foreign currency translation [text block]
2.3.1
Description of accounting policy for functional currency [text block]
Les éléments inclus dans les états financiers de chacune des entités du Groupe sont évalués en utilisant la monnaie du
Description of accounting policy for goodwill [text block]
Lors de la comptabilisation initiale d'une société acquise, le goodwill représente l'écart entre (i) la somme de la contre-
Description of accounting policy for impairment of financial assets [text block]
Dépréciation des actifs financiers
Description of accounting policy for impairment of non-financial assets [text block]
4.1.3
Description of accounting policy for investments other than investments accounted for using equity method [text block]
Les instruments de capitaux propres qui ne sont pas détenus à des fins de transaction peuvent être évalués à la juste
Description of accounting policy for issued capital [text block]
4.8 Capitaux
Description of accounting policy for leases [text block]
Au 31 mars 2023 et 2024, les contrats de crédit-bail ou de location-financement (mobiliers et immobiliers) sont comp-
Description of accounting policy for measuring inventories [text block]
4.4 Stocks
Description of accounting policy for intangible assets other than goodwill [text block]
Les marques acquises sont classées en immobilisations incorporelles. Elles sont considérées comme à durée d'utilité
Description of accounting policy for investment in associates [text block]
Titres mis en équivalence
Description of accounting policy for property, plant and equipment [text block]
4.2 Immobilisations
Description of accounting policy for provisions [text block]
4.9 Provisions
Description of accounting policy for recognition of revenue [text block]
5.1 Produits
Description of accounting policy for segment reporting [text block]
3.2 Informations
Description of accounting policy for trade and other receivables [text block]
4.5 Créances

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