Disclosure Of Material Accounting Policy Information [Text Block]

Quest Holdings S.A. - Filing #5830243

Concept 2024-01-01 to
2024-12-31
Disclosure of material accounting policy information [text block]
3
Description of accounting policy for deferred income tax [text block]
Deferred tax arises when there are temporary differences between the accounting base of assets and liabilities for financial statement
Description of accounting policy for derecognition of financial instruments [text block]
Derecognition of financial assets
Description of accounting policy for derivative financial instruments [text block]
3
Description of accounting policy for determining components of cash and cash equivalents [text block]
3
Description of accounting policy for dividends [text block]
(c)
Description of accounting policy for employee benefits [text block]
3
Description of accounting policy for fair value measurement [text block]
Fair value is based on prices prevailing in an active market, adjusted, where necessary, due to differences in the nature, location or condition
Description of accounting policy for financial assets [text block]
Except for trade receivables, the Group measures a financial asset at its fair value less the transaction costs that are directly attributable to
Description of accounting policy for financial guarantees [text block]
Financial guarantee contracts
Description of accounting policy for financial instruments [text block]
3
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
A financial asset shall be measured at amortized cost or at fair value through other comprehensive income if the contractual terms of the
Description of accounting policy for financial liabilities [text block]
Classification and initial and subsequent measurement of financial liabilities
Description of accounting policy for foreign currency translation [text block]
4
Description of accounting policy for functional currency [text block]
(a) Functional and presentation currency
Description of accounting policy for goodwill [text block]
(a)
Description of accounting policy for government grants [text block]
3
Description of accounting policy for impairment of financial assets [text block]
Impairment – recognition of expected credit losses
Description of accounting policy for impairment of non-financial assets [text block]
4
Description of accounting policy for income tax [text block]
3
Description of accounting policy for issued capital [text block]
3
Description of accounting policy for leases [text block]
3
Description of accounting policy for measuring inventories [text block]
3
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]
3
Description of accounting policy for intangible assets and goodwill [text block]
4
Description of accounting policy for intangible assets other than goodwill [text block]
(b)
Description of accounting policy for interest income and expense [text block]
(b)
Description of accounting policy for investment property [text block]
4
Description of accounting policy for offsetting of financial instruments [text block]
Offsetting financial assets and financial liabilities
Description of accounting policy for property, plant and equipment [text block]
4
Description of accounting policy for provisions [text block]
3
Description of accounting policy for recognition of revenue [text block]
3
Description of accounting policy for repairs and maintenance [text block]
Subsequent costs are included in the asset’s carrying amount, or recognised as a separate asset, as appropriate, only when it is probable that
Description of accounting policy for segment reporting [text block]
3
Description of accounting policy for share-based payment transactions [text block]
3
Description of accounting policy for termination benefits [text block]
(c)
Description of accounting policy for treasury shares [text block]
3

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