Notes And Other Explanatory Information [Abstract]

L'Oréal - Filing #2811160

Concept 2023-01-01 to
2023-12-31
Notes and other explanatory information [abstract]
Disclosure of accounting judgements and estimates [text block]
1.1.
Disclosure of auditors' remuneration [text block]
Note 16.
Disclosure of authorisation of financial statements [text block]
Le Conseil d’Administration a arrêté le 8 février 2024 les états financiers consolidés au 31 décembre 2023. Les comptes ne seront définitifs qu’après leur approbation par l’Assemblée Générale des actionnaires qui se tiendra le 23 avril 2024.
Disclosure of business combinations [text block]
2.1.1.
Disclosure of cash flow statement [text block]
3.5.
Disclosure of changes in accounting policies [text block]
Le Groupe n’a pas anticipé de normes et interprétations dont l’application n’est pas obligatoire en 2023.
Disclosure of collateral [text block]
9.1.10.
Disclosure of commitments and contingent liabilities [text block]
9.1.11.
Disclosure of contingent liabilities [text block]
12.2.
Disclosure of cost of sales [text block]
Coût des ventes
Disclosure of derivative financial instruments [text block]
Principes comptables
Disclosure of earnings per share [text block]
11.4.
Disclosure of employee benefits [text block]
5.2.
Disclosure of entity's operating segments [text block]
3.1.
Disclosure of events after reporting period [text block]
Note 17.
Disclosure of expenses by nature [text block]
3.2.1.
Disclosure of fair value measurement [text block]
La juste valeur des actions gratuites correspond à la valeur de l’action au jour de l’attribution sous déduction de l’hypothèse de distribution de dividendes pendant la période d’acquisition.
Disclosure of fair value of financial instruments [text block]
9.1.9.
Disclosure of finance income [text block]
10.10.
Disclosure of financial instruments [text block]
Note 9.
Disclosure of financial risk management [text block]
Afin de gérer son exposition aux risques de change et de taux d’intérêt qui découle de ses opérations courantes, le Groupe utilise des instruments dérivés négociés avec des contreparties de premier plan.
Disclosure of general and administrative expense [text block]
Frais publi-promotionnels
Disclosure of general information about financial statements [text block]
La quasi-totalité des filiales est rattachée à L’Oréal S.A. avec un pourcentage de détention ou de contrôle de 100 % ou avoisinant.
Disclosure of goodwill [text block]
7.1.
Disclosure of information about hyperinflationary reporting [text block]
Disclosure of impairment of assets [text block]
7.3.
Disclosure of income tax [text block]
Note 6.
Disclosure of information about employees [text block]
Disclosure of information about key management personnel [text block]
5.3.
Disclosure of intangible assets [text block]
7.2.
Disclosure of intangible assets and goodwill [text block]
Note 7.
Disclosure of interests in other entities [text block]
Disclosure of investments accounted for using equity method [text block]
Note 8.
Disclosure of investments other than investments accounted for using equity method [text block]
9.3.
Disclosure of issued capital [text block]
11.1.
Disclosure of liquidity risk [text block]
10.6.
Disclosure of material accounting policy information [text block]
Note 1.
Disclosure of other assets [text block]
3.3.3.
Disclosure of other liabilities [text block]
3.4.
Disclosure of other operating income (expense) [text block]
Note 4.
Disclosure of other provisions, contingent liabilities and contingent assets [text block]
Note 12.
Disclosure of profit (loss) from operating activities [text block]
Résultat d’exploitation
Disclosure of provisions [text block]
5.4.
Disclosure of reserves within equity [text block]
11.2.
Disclosure of share capital, reserves and other equity interest [text block]
Note 11.
Disclosure of share-based payment arrangements [text block]
5.5.
Disclosure of treasury shares [text block]
2.3.

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