Disclosure Of Material Accounting Policy Information [Text Block]

Austevoll Seafood ASA - Filing #5879975

Concept 2024-01-01 to
2024-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for biological assets [text block]
VALUE ADJUSTMENT OF BIOLOGICAL ASSETS
Description of accounting policy for borrowing costs [text block]
Borrowing costs incurred for the construction of any
Description of accounting policy for borrowings [text block]
LIABILITIES TO CREDIT INSTITUTIONS AND OTHER
Description of accounting policy for cash flows [text block]
CASH FLOW STATEMENT
Description of accounting policy for contingent liabilities and contingent assets [text block]
CONTINGENT ASSETS AND LIABILITIES
Description of accounting policy for deferred income tax [text block]
CURRENT AND DEFERRED INCOME TAX
Description of accounting policy for depreciation expense [text block]
Depreciation linked to property, plant and equipment
Description of accounting policy for dividends [text block]
DIVIDEND DISTRIBUTION
Description of accounting policy for earnings per share [text block]
EARNINGS PER SHARE
Description of accounting policy for employee benefits [text block]
EMPLOYEE BENEFITS
Description of accounting policy for fair value measurement [text block]
FAIR VALUE ESTIMATION
Description of accounting policy for financial assets [text block]
FINANCIAL ASSETS
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
(a) Financial assets at fair value through profit or
Description of accounting policy for foreign currency translation [text block]
FOREIGN CURRENCY TRANSLATION
Description of accounting policy for functional currency [text block]
Functional and presentation currency
Description of accounting policy for goodwill [text block]
GOODWILL
Description of accounting policy for hedging [text block]
DERIVATIVE FINANCIAL INSTRUMENTS AND
Description of accounting policy for impairment of financial assets [text block]
RECOGNITION AND MEASUREMENT
Description of accounting policy for impairment of non-financial assets [text block]
IMPAIRMENT OF NON-FINANCIAL ASSETS
Description of accounting policy for income tax [text block]
INCOME TAXES
Description of accounting policy for issued capital [text block]
SHARE CAPITAL AND SHARE PREMIUM
Description of accounting policy for leases [text block]
PROPERTY, PLANT, EQUIPMENT AND RIGHT-OF-USE
Description of accounting policy for measuring inventories [text block]
INVENTORY
Description of accounting policy for intangible assets and goodwill [text block]
RECOVERABLE AMOUNT OF GOODWILL AND
Description of accounting policy for intangible assets other than goodwill [text block]
LICENCES/QUOTAS
Description of accounting policy for investment in associates [text block]
BR. BIRKELAND GROUP
Description of accounting policy for investments in joint ventures [text block]
Joint arrangements
Description of accounting policy for provisions [text block]
Onerous contracts are contracts where the expenses
Description of accounting policy for recognition of revenue [text block]
REVENUE RECOGNITION
Description of accounting policy for segment reporting [text block]
SEGMENT REPORTING
Description of accounting policy for subsidiaries [text block]
Subsidiaries
Description of accounting policy for termination benefits [text block]
Termination benefits
Description of accounting policy for trade and other receivables [text block]
ACCOUNTS RECEIVABLE
Description of accounting policy for transactions with non-controlling interests [text block]
Changes in ownership interests in subsidiaries

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