Disclosure Of Material Accounting Policy Information [Text Block]

Nedap N.V. - Filing #5830003

Concept 2024-01-01 to
2024-12-31
Disclosure of material accounting policy information [text block]
Accounting policies
Description of accounting policy for cash flows [text block]
Statement of cash flows
Description of accounting policy for deferred income tax [text block]
Deferred tax assets
Description of accounting policy for depreciation expense [text block]
Amortization of intangible fixed assets
Description of accounting policy for determining components of cash and cash equivalents [text block]
Cash and cash equivalents
Description of accounting policy for employee benefits [text block]
Defined-contribution pension plan
Description of accounting policy for finance income and costs [text block]
Financing income and costs
Description of accounting policy for financial instruments [text block]
Financial instruments
Description of accounting policy for functional currency [text block]
Foreign currency
Description of accounting policy for government grants [text block]
Government grants
Description of accounting policy for impairment of assets [text block]
Impairment of assets
Description of accounting policy for income tax [text block]
Taxation
Description of accounting policy for leases [text block]
Leases
Description of accounting policy for measuring inventories [text block]
Inventories
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]
Tangible fixed assets are classified as ‘assets held for sale’ provided assets are indeed available for immediate sales and are highly likely to be sold. Available-for-sale tangible fixed assets are recognized at book value or lower fair value, less selling costs. Available-for-sale tangible fixed assets are not depreciated.
Description of accounting policy for intangible assets other than goodwill [text block]
Intangible fixed assets
Description of accounting policy for property, plant and equipment [text block]
Tangible fixed assets
Description of accounting policy for provisions [text block]
Provisions
Description of accounting policy for recognition of revenue [text block]
Revenue
Description of accounting policy for research and development expense [text block]
Intangible fixed assets, including capitalized development costs and assets in progress and prepayments, are recognized at historical cost less accumulated amortization and impairment losses.
Description of accounting policy for segment reporting [text block]
Segmentation
Description of accounting policy for share-based payment transactions [text block]
Share-based remuneration
Description of accounting policy for trade and other receivables [text block]
Non-derivative financial instruments

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