Disclosure Of Material Accounting Policy Information [Text Block]

Deezer - Filing #2813119

Concept	2022-01-01 to 2022-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for deferred income tax [text block]	Deferred income tax is determined using the liability method on
Description of accounting policy for depreciation expense [text block]	Property and equipment are measured at historical cost less
Description of accounting policy for derecognition of financial instruments [text block]	Financial liabilities are derecognized when the obligation under
Description of accounting policy for derivative financial instruments [text block]	The Group does not use any derivatives for operational
Description of accounting policy for determining components of cash and cash equivalents [text block]	Cash and cash equivalents comprise cash at bank and in hand,
Description of accounting policy for earnings per share [text block]	Basic earnings per share are calculated by dividing profit (loss)
Description of accounting policy for expenses [text block]	Cost
Description of accounting policy for fair value measurement [text block]	For financial assets and liabilities measured at fair value on a
Description of accounting policy for financial assets [text block]	Initial recognition and measurement
Description of accounting policy for financial instruments at fair value through profit or loss [text block]	Financial liabilities at fair value through profit or loss
Description of accounting policy for financial liabilities [text block]	The Group’s financial liabilities are comprised of non-current
Description of accounting policy for foreign currency translation [text block]	Transactions in foreign currencies are translated into their
Description of accounting policy for functional currency [text block]	Items included in the financial statements of each of the
Description of accounting policy for goodwill [text block]	Goodwill is the excess of the consideration transferred over
Description of accounting policy for impairment of non-financial assets [text block]	The carrying amounts of property and equipment are tested
Description of accounting policy for income tax [text block]	The
Description of accounting policy for issued capital [text block]	Ordinary shares are classified as equity.
Description of accounting policy for leases [text block]	At inception of a contract, the Group assesses whether a
Description of accounting policy for intangible assets other than goodwill [text block]	Internal
Description of accounting policy for investment in associates [text block]	Companies, or subsidiaries, over which the Company exercises
Description of accounting policy for provisions [text block]	Provisions are recognized in the consolidated statement of
Description of accounting policy for recognition of revenue [text block]	The Group generates subscription revenue from the sale of its
Description of accounting policy for segment reporting [text block]	Segment financial information is presented in accordance with
Description of accounting policy for share-based payment transactions [text block]	The Group has plans
Description of accounting policy for subsidiaries [text block]	Subsidiaries are all entities over which the Group has control.