Disclosure Of Material Accounting Policy Information [Text Block]

Crédit Agricole Mutuel du Morbihan - Filing #2811041

Concept 2023-01-01 to
2023-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for cash flows [text block]
TABLEAU DES FLUX DE TRÉSORERIE
Description of accounting policy for deferred income tax [text block]
Impôts sur le résultat (IAS 12)
Description of accounting policy for derecognition of financial instruments [text block]
Décomptabilisation des actifs financiers
Description of accounting policy for derivative financial instruments [text block]
Instruments financiers dérivés
Description of accounting policy for employee benefits [text block]
Avantages au personnel (IAS 19)
Description of accounting policy for fair value measurement [text block]
Détermination de la juste valeur des instruments financiers
Description of accounting policy for financial assets [text block]
Actifs financiers
Description of accounting policy for financial guarantees [text block]
Engagements de financement et garanties financières donnés
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
Instruments de dette
Description of accounting policy for financial liabilities [text block]
Passifs financiers
Description of accounting policy for foreign currency translation [text block]
Opérations en devises (IAS 21)
Description of accounting policy for government grants [text block]
Intérêts pris en charge par l’état (IAS 20)
Description of accounting policy for hedging [text block]
La comptabilité de couverture
Description of accounting policy for impairment of financial assets [text block]
Dépréciation / provisionnement pour risque de crédit
Description of accounting policy for leases [text block]
Contrats de location (IFRS 16)
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]
Actifs non courants destinés à être cédés et activités abandonnées (IFRS 5)
Description of accounting policy for interest income and expense [text block]
Intérêts négatifs sur actifs et passifs financiers
Description of accounting policy for investment in associates and joint ventures [text block]
Les participations ne donnant pas le contrôle sont telles que définies par la norme IFRS 10 et intègrent les
Description of accounting policy for investment property [text block]
Traitement des immobilisations (IAS 16, 36, 38 et 40)
Description of accounting policy for offsetting of financial instruments [text block]
Compensation des actifs et passifs financiers
Description of accounting policy for provisions [text block]
Provisions (IAS 37)
Description of accounting policy for recognition of revenue [text block]
Produits des activités ordinaires tirés de contrats conclus avec des clients
Description of accounting policy for reinsurance [text block]
Contrats d’assurance (IFRS 17)
Description of accounting policy for share-based payment transactions [text block]
Paiements fondés sur des actions (IFRS 2)
Description of accounting policy for subsidiaries [text block]
L'intégration globale consiste à substituer à la valeur des titres chacun des éléments d'actif et de passif de chaque

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