Disclosure Of Material Accounting Policy Information [Text Block]

Ion Beam Applications, SA - Filing #3166534

Concept	2022-01-01 to 2022-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for borrowings [text block]
Description of accounting policy for contingent liabilities and contingent assets [text block]
Description of accounting policy for decommissioning, restoration and rehabilitation provisions [text block]
Description of accounting policy for deferred income tax [text block]
Description of accounting policy for depreciation expense [text block]
Description of accounting policy for derivative financial instruments [text block]
Description of accounting policy for determining components of cash and cash equivalents [text block]
Description of accounting policy for earnings per share [text block]
Description of accounting policy for employee benefits [text block]
Description of accounting policy for expenses [text block]
Description of accounting policy for fair value measurement [text block]
Description of accounting policy for finance income and costs [text block]
Description of accounting policy for financial assets [text block]
Description of accounting policy for financial instruments at fair value through profit or loss [text block]	Dérivés qui ne sont pas admissibles à la
Description of accounting policy for financial liabilities [text block]	Dette de location
Description of accounting policy for foreign currency translation [text block]
Description of accounting policy for goodwill [text block]
Description of accounting policy for government grants [text block]
Description of accounting policy for impairment of non-financial assets [text block]
Description of accounting policy for income tax [text block]
Description of accounting policy for issued capital [text block]
Description of accounting policy for leases [text block]
Description of accounting policy for measuring inventories [text block]
Description of accounting policy for intangible assets and goodwill [text block]
Description of accounting policy for intangible assets other than goodwill [text block]
Description of accounting policy for interest income and expense [text block]
Description of accounting policy for investment in associates and joint ventures [text block]
Description of accounting policy for investments in joint ventures [text block]
Description of accounting policy for provisions [text block]
Description of accounting policy for recognition of revenue [text block]
Description of accounting policy for repairs and maintenance [text block]
Description of accounting policy for research and development expense [text block]
Description of accounting policy for restricted cash and cash equivalents [text block]
Description of accounting policy for segment reporting [text block]
Description of accounting policy for share-based payment transactions [text block]
Description of accounting policy for subsidiaries [text block]
Description of accounting policy for trade and other receivables [text block]
Description of accounting policy for treasury shares [text block]