Disclosure Of Material Accounting Policy Information [Text Block]

CAERUS MINERAL RESOURCES PLC - Filing #3484910

Concept 2023-01-01 to
2023-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for deferred income tax [text block]
Deferred tax is the tax expected to be payable or recoverable on differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable
Description of accounting policy for determining components of cash and cash equivalents [text block]
Cash and cash
Description of accounting policy for employee benefits [text block]
Share-based compensation (Employee based benefits)
Description of accounting policy for fair value measurement [text block]
Recognition and measurement
Description of accounting policy for financial assets [text block]
Financial assets
Description of accounting policy for financial instruments [text block]
Financial Instruments
Description of accounting policy for financial liabilities [text block]
Financial liabilities at amortised cost
Description of accounting policy for foreign currency translation [text block]
Foreign currencies
Description of accounting policy for impairment of financial assets [text block]
Impairment of financial assets
Description of accounting policy for income tax [text block]
Current and deferred income tax
Description of accounting policy for leases [text block]
Leases
Description of accounting policy for intangible assets and goodwill [text block]
Intangible assets – exploration and evaluation expenditure
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]
Non-current assets (or disposal groups) held for sale and discontinued
Description of accounting policy for property, plant and equipment [text block]
Tangible fixed assets – Property,
Description of accounting policy for segment reporting [text block]
Segmental reporting
Description of accounting policy for share-based payment transactions [text block]
Share-based
Description of accounting policy for subsidiaries [text block]
Investment and loans in subsidiaries
Description of accounting policy for treasury shares [text block]
Treasury Shares (Gifted shares)

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