Disclosure Of Material Accounting Policy Information [Text Block]

IMCD N.V. - Filing #5829997

Concept	2024-01-01 to 2024-12-31
Disclosure of material accounting policy information [text block]	3
Description of accounting policy for business combinations [text block]	Business combinations
Description of accounting policy for business combinations and goodwill [text block]	Goodwill
Description of accounting policy for contingent liabilities and contingent assets [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 employee benefits [text block]
Description of accounting policy for fair value measurement [text block]
Description of accounting policy for fee and commission income and expense [text block]
Description of accounting policy for finance costs [text block]	Finance costs comprise interest expense on borrowings, unwinding of the discount on provisions and contingent consideration, impairment losses recognised on financial assets (other than trade receivables) and losses on hedging instruments that are recognised in profit or loss.
Description of accounting policy for finance income and costs [text block]
Description of accounting policy for financial instruments [text block]	3.c
Description of accounting policy for foreign currency translation [text block]
Description of accounting policy for functional currency [text block]
Description of accounting policy for impairment of assets [text block]
Description of accounting policy for impairment of financial assets [text block]	Financial assets
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 property, plant and equipment [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 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 termination benefits [text block]
Description of accounting policy for trade and other receivables [text block]	Non-derivative financial assets