Disclosure Of Material Accounting Policy Information [Text Block]

Gentian Diagnostics ASA - Filing #5596247

Concept 2024-01-01 to
2024-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for deferred income tax [text block]
2.12 Taxes
Description of accounting policy for depreciation expense [text block]
Capitalised development costs are amortized over 10 years. Amortizations starts when the asset is
Description of accounting policy for employee benefits [text block]
2.7 Employee benefit expenses
Description of accounting policy for financial assets [text block]
Financial Assets
Description of accounting policy for financial instruments [text block]
2.13 Financial instruments
Description of accounting policy for financial liabilities [text block]
Financial liabilities
Description of accounting policy for foreign currency translation [text block]
2.4 Currency
Description of accounting policy for functional currency [text block]
The consolidated financial statements are presented in
Description of accounting policy for impairment of financial assets [text block]
Description of accounting policy for impairment of non-financial assets [text block]
The group applies IAS 36 Impairment of Assets to determine whether the right-of-use asset is impaired
Description of accounting policy for leases [text block]
2.10 Leases
Description of accounting policy for measuring inventories [text block]
Inventory
Description of accounting policy for intangible assets other than goodwill [text block]
2.8 Intangible assets
Description of accounting policy for property, plant and equipment [text block]
2.9 Property, plant, and equipment
Description of accounting policy for recognition of revenue [text block]
2.6 Revenue from contracts with customers
Description of accounting policy for research and development expense [text block]
Development costs
Description of accounting policy for segment reporting [text block]
2.5 Segments
Description of accounting policy for share-based payment transactions [text block]
The group has a share-based program for key personnel.
Description of accounting policy for subsidiaries [text block]
A subsidiary is an entity controlled by the group.

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