Disclosure Of Material Accounting Policy Information [Text Block]

Hyloris Pharmaceuticals SA - Filing #3166143

Concept	2023-01-01 to 2023-12-31
Disclosure of material accounting policy information [text block]	2. SUMMARY OF MATERIAL
Description of accounting policy for borrowing costs [text block]	The cost of an internally-generated intangible asset
Description of accounting policy for borrowings [text block]	2
Description of accounting policy for contingent liabilities and contingent assets [text block]	2
Description of accounting policy for deferred income tax [text block]	Deferred tax is recognized on temporary differences
Description of accounting policy for derecognition of financial instruments [text block]	The Group derecognizes a financial asset only when
Description of accounting policy for derivative financial instruments [text block]	2
Description of accounting policy for determining components of cash and cash equivalents [text block]	2
Description of accounting policy for employee benefits [text block]	2
Description of accounting policy for financial instruments at fair value through profit or loss [text block]	2
Description of accounting policy for functional currency [text block]	2
Description of accounting policy for government grants [text block]	2
Description of accounting policy for impairment of assets [text block]	3
Description of accounting policy for impairment of financial assets [text block]	The Group assesses on a forward-looking basis the
Description of accounting policy for income tax [text block]	2
Description of accounting policy for issued capital [text block]	2
Description of accounting policy for leases [text block]	26
Description of accounting policy for intangible assets other than goodwill [text block]	2
Description of accounting policy for investments in joint ventures [text block]	2
Description of accounting policy for offsetting of financial instruments [text block]	Financial assets and financial liabilities are offset and
Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block]	All financial liabilities are initially recognized when the
Description of accounting policy for recognition of revenue [text block]	3
Description of accounting policy for research and development expense [text block]	Research and development
Description of accounting policy for subsidiaries [text block]	Subsidiaries
Description of accounting policy for warrants [text block]	2