Disclosure Of Material Accounting Policy Information [Text Block]

LNA Santé - Filing #2813151

Concept	2022-01-01 to 2022-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for borrowings [text block]	Emprunts portant intérêts
Description of accounting policy for business combinations and goodwill [text block]	Regroupement d’entreprises
Description of accounting policy for deferred income tax [text block]	Impôt sur le résultat
Description of accounting policy for depreciation expense [text block]	Immobilisations corporelles
Description of accounting policy for derivative financial instruments and hedging [text block]	Instruments financiers dérivés
Description of accounting policy for determining components of cash and cash equivalents [text block]	Trésorerie et équivalents de trésorerie
Description of accounting policy for earnings per share [text block]	Résultat par action
Description of accounting policy for expenses [text block]	Détermination du résultat opérationnel
Description of accounting policy for functional currency [text block]	Méthodes de conversion
Description of accounting policy for government grants [text block]	Subventions d’investissement
Description of accounting policy for impairment of financial assets [text block]	Actifs sur contrats, clients et autres
Description of accounting policy for impairment of non-financial assets [text block]	Perte de valeur des immobilisations
Description of accounting policy for investments other than investments accounted for using equity method [text block]	Actifs financiers
Description of accounting policy for leases [text block]	Contrats de location
Description of accounting policy for measuring inventories [text block]	Stocks
Description of accounting policy for intangible assets other than goodwill [text block]	Immobilisations incorporelles
Description of accounting policy for investment property [text block]	Immeubles de placement
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]	Actifs non courants destinés à être
Description of accounting policy for provisions [text block]	Avantages postérieurs à l’emploi
Description of accounting policy for recognition of revenue [text block]	Reconnaissance des produits
Description of accounting policy for research and development expense [text block]	LNA Santé comptabilise des frais de développement.
Description of accounting policy for segment reporting [text block]	Secteurs opérationnels
Description of accounting policy for share-based payment transactions [text block]	Paiements en actions
Description of accounting policy for trade and other payables [text block]	Dettes fournisseurs et autres créditeurs
Description of accounting policy for treasury shares [text block]	Titres auto-détenus