Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2022-01-01 to 2022-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] | — |
| Description of accounting policy for business combinations and goodwill [text block] |
Regroupements d’entreprises –
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| Description of accounting policy for derecognition of financial instruments [text block] |
Décomptabilisation des actifs financiers
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| Description of accounting policy for derivative financial instruments [text block] |
Instruments financiers dérivés
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| Description of accounting policy for employee benefits [text block] |
Avantages au personnel (IAS 19)
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| Description of accounting policy for fair value measurement [text block] |
Détermination de la juste valeur des instruments financiers
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| Description of accounting policy for financial assets [text block] |
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| Description of accounting policy for financial instruments [text block] |
Instruments financiers (IFRS 9, IFRS 13, IAS 32 et 39)
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| Description of accounting policy for financial liabilities [text block] |
Passifs financiers
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| Description of accounting policy for foreign currency translation [text block] |
Opérations en devises (IAS 21)
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| Description of accounting policy for government grants [text block] |
Intérêts pris en charge par l’Etat (IAS 20)
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| Description of accounting policy for hedging [text block] |
La comptabilité de couverture
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| Description of accounting policy for impairment of financial assets [text block] |
Dépréciation / provisionnement pour risque de crédit
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| Description of accounting policy for income tax [text block] |
Impôts courants et différés (IAS 12)
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| Description of accounting policy for leases [text block] |
Contrats de location (IFRS 16)
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| Description of accounting policy for interest income and expense [text block] |
Intérêts négatifs sur actifs et passifs financiers
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| Description of accounting policy for investment in associates and joint ventures [text block] |
Les participations dans des entreprises associées ou contrôlées conjointement sont
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| Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] |
Actifs non courants détenus en vue de la vente et activités abandonnées
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| Description of accounting policy for offsetting of financial instruments [text block] |
Conformément à la norme IAS 32, la Caisse Régionale du Crédit Agricole du Languedoc
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| Description of accounting policy for property, plant and equipment [text block] |
Traitement des immobilisations (IAS 16, 36, 38 et 40)
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| Description of accounting policy for provisions [text block] |
Provisions (IAS 37)
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| Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] |
11.3 Evaluation de l'impact de la prise en compte de la marge à l'origine
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| Description of accounting policy for recognition of revenue [text block] |
Produits des activités ordinaires tirés de contrats conclus avec les clients
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| Description of accounting policy for repurchase and reverse repurchase agreements [text block] |
Acquisition et cession temporaire de titres
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| Description of accounting policy for share-based payment transactions [text block] |
Paiements fondés sur des actions (IFRS 2) :
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| Description of accounting policy for subsidiaries [text block] |
Les méthodes de consolidation sont fixées respectivement par les normes IFRS 10, IFRS 11
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| Description of accounting policy for treasury shares [text block] |
Rachat d’actions propres
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