Disclosure Of Material Accounting Policy Information [Text Block]

Lectra - Filing #2811043

Concept	2023-01-01 to 2023-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for borrowings [text block]	Lors de la comptabilisation initiale, les emprunts et dettes financières
Description of accounting policy for cash flows [text block]	Cet indicateur permet au Groupe de suivre sa performance
Description of accounting policy for deferred income tax [text block]	Note 2.9
Description of accounting policy for determining components of cash and cash equivalents [text block]	Note 2.12
Description of accounting policy for earnings per share [text block]	des options de souscription d’actions en circulation au cours
Description of accounting policy for employee benefits [text block]	Note 2.16
Description of accounting policy for expenses [text block]	Note 2.21
Description of accounting policy for foreign currency translation [text block]	Note 2.28
Description of accounting policy for goodwill [text block]	Note 2.3
Description of accounting policy for government grants [text block]	Note 2.23
Description of accounting policy for impairment of financial assets [text block]	Des dépréciations sont comptabilisées à
Description of accounting policy for impairment of non-financial assets [text block]	Note 2.7
Description of accounting policy for investments other than investments accounted for using equity method [text block]	Note 2.8
Description of accounting policy for leases [text block]	taux ou l’index à la date de prise d’effet du contrat ;
Description of accounting policy for measuring inventories [text block]	Note 2.10
Description of accounting policy for intangible assets other than goodwill [text block]	Note 2.4
Description of accounting policy for property, plant and equipment [text block]	Note 2.5
Description of accounting policy for research and development expense [text block]	Note 2.22
Description of accounting policy for segment reporting [text block]	Note 2.25
Description of accounting policy for share-based payment transactions [text block]	d’une charge enregistrée en frais de personnel avec une contrepartie
Description of accounting policy for trade and other payables [text block]	Note 2.19
Description of accounting policy for trade and other receivables [text block]	Note 2.11
Description of accounting policy for transactions with non-controlling interests [text block]	Note 2.17