Disclosure Of Material Accounting Policy Information [Text Block]

Soitec - Filing #2812831

Concept 2022-04-01 to
2023-03-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for borrowing costs [text block]
Les coûts d’emprunt
Description of accounting policy for borrowings [text block]
Passifs financiers comptabilisés au coût amorti
Description of accounting policy for business combinations [text block]
Principes comptables
Description of accounting policy for contingent liabilities and contingent assets [text block]
Principes comptables
Description of accounting policy for deferred income tax [text block]
Un actif d’impôt différé est comptabilisé si les conditions suivantes
Description of accounting policy for depreciation expense [text block]
Les amortissements sont calculés selon la méthode linéaire sur les
Description of accounting policy for determining components of cash and cash equivalents [text block]
Principes comptables
Description of accounting policy for discontinued operations [text block]
Principes comptables
Description of accounting policy for earnings per share [text block]
Principes comptables
Description of accounting policy for environment related expense [text block]
3
Description of accounting policy for fair value measurement [text block]
Juste valeur des instruments financiers
Description of accounting policy for finance income and costs [text block]
Principes comptables
Description of accounting policy for financial assets [text block]
Principes comptables
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
Passifs financiers à la juste valeur par le résultat
Description of accounting policy for financial liabilities [text block]
Principes comptables
Description of accounting policy for foreign currency translation [text block]
Les
Description of accounting policy for functional currency [text block]
3
Description of accounting policy for goodwill [text block]
Prise de contrôle
Description of accounting policy for government grants [text block]
Les subventions acquises, c’est-à-dire les subventions pour lesquelles
Description of accounting policy for hedging [text block]
Principes comptables
Description of accounting policy for impairment of financial assets [text block]
Pertes de valeur
Description of accounting policy for impairment of non-financial assets [text block]
Principes comptables
Description of accounting policy for income tax [text block]
Principes comptables
Description of accounting policy for investments other than investments accounted for using equity method [text block]
Le terme « principal » désigne la juste valeur de l’actif financier lors de
Description of accounting policy for leases [text block]
Contrat de location selon « IFRS 16 »
Description of accounting policy for measuring inventories [text block]
Principes comptables
Description of accounting policy for intangible assets other than goodwill [text block]
Autres immobilisations incorporelles
Description of accounting policy for property, plant and equipment [text block]
Principes comptables
Description of accounting policy for provisions [text block]
Principes comptables
Description of accounting policy for recognition of revenue [text block]
Principes comptables
Description of accounting policy for research and development expense [text block]
Conformément à IAS 38 « Immobilisations incorporelles », les frais de
Description of accounting policy for segment reporting [text block]
Principes comptables
Description of accounting policy for share-based payment transactions [text block]
Principes comptables
Description of accounting policy for subsidiaries [text block]
Notre Groupe considère qu’il détient un contrôle sur une entité faisant
Description of accounting policy for trade and other payables [text block]
Principes comptables
Description of accounting policy for trade and other receivables [text block]
Principes comptables
Description of accounting policy for transactions with non-controlling interests [text block]
l’impact du rachat d’intérêts non contrôlés dans une filiale déjà
Description of accounting policy for treasury shares [text block]
Principes comptables

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