Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2024-01-01 to 2024-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] |
23) Actifs et passifs courants et non courants
|
| Description of accounting policy for business combinations and goodwill [text block] |
5) Regroupements d’entreprises
|
| Description of accounting policy for deferred income tax [text block] |
22) Impôts différés
|
| Description of accounting policy for depreciation expense [text block] |
|
| Description of accounting policy for determining components of cash and cash equivalents [text block] |
|
| Description of accounting policy for earnings per share [text block] |
31) Résultat par action
|
| Description of accounting policy for employee benefits [text block] |
|
| Description of accounting policy for finance income and costs [text block] |
|
| Description of accounting policy for financial assets [text block] |
|
| Description of accounting policy for financial instruments [text block] |
16) Autres actifs et passifs financiers
|
| Description of accounting policy for financial liabilities [text block] |
Les passifs financiers incluent en particulier les instruments financiers dont :
|
| Description of accounting policy for foreign currency translation [text block] |
6) Conversion des comptes exprimés en devises
|
| Description of accounting policy for functional currency [text block] |
Les bilans des sociétés dont la monnaie fonctionnelle n’est pas l’Euro sont convertis en Euro au taux de change de clôture et leurs comptes de résultat et flux de trésorerie au taux de change moyen de l’exercice. La différence de conversion en résultant est inscrite dans les capitaux propres au poste “Ecart de conversion”.
|
| Description of accounting policy for goodwill [text block] |
10) Ecarts d’acquisition – Goodwill
|
| Description of accounting policy for impairment of non-financial assets [text block] |
9) Tests de dépréciation
|
| Description of accounting policy for leases [text block] |
|
| Description of accounting policy for measuring inventories [text block] |
|
| Description of accounting policy for intangible assets other than goodwill [text block] |
|
| Description of accounting policy for interest income and expense [text block] |
29) Coût de financement
|
| Description of accounting policy for investment in associates [text block] |
|
| Description of accounting policy for investment in associates and joint ventures [text block] |
|
| Description of accounting policy for investment property [text block] |
|
| Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] |
24) Actifs non courants détenus en vue de la vente et activités abandonnées
|
| Description of accounting policy for property, plant and equipment [text block] |
|
| Description of accounting policy for provisions [text block] |
20) Provisions pour pensions, indemnités de fin de carrière et autres avantages du personnel
|
| Description of accounting policy for recognition of revenue [text block] |
25) Produit des activités ordinaires
|
| Description of accounting policy for subsidiaries [text block] |
|
| Description of accounting policy for treasury shares [text block] |
|