Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2024-01-01 to 2024-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] | — |
| Description of accounting policy for borrowings [text block] |
2.5.15.
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| Description of accounting policy for deferred income tax [text block] |
2.5.21.
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| Description of accounting policy for derivative financial instruments and hedging [text block] |
2.5.14.
|
| Description of accounting policy for determining components of cash and cash equivalents [text block] |
2.5.10.
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| Description of accounting policy for earnings per share [text block] |
2.5.22.
|
| Description of accounting policy for employee benefits [text block] |
2.5.12.
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| Description of accounting policy for expenses [text block] |
2.5.20.
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| Description of accounting policy for financial assets [text block] |
2.5.6.
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| Description of accounting policy for functional currency [text block] |
2.4.3.
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| Description of accounting policy for goodwill [text block] |
2.4.4.
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| Description of accounting policy for government grants [text block] |
2.5.16.
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| Description of accounting policy for impairment of non-financial assets [text block] |
2.5.5.
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| Description of accounting policy for leases [text block] |
2.5.3.
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| Description of accounting policy for measuring inventories [text block] |
2.5.8.
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| Description of accounting policy for intangible assets other than goodwill [text block] |
2.5.1.
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| Description of accounting policy for investment property [text block] |
2.5.4.
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| Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] |
2.5.7.
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| Description of accounting policy for property, plant and equipment [text block] |
2.5.2.
|
| Description of accounting policy for recognition of revenue [text block] |
2.5.18.
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| Description of accounting policy for research and development expense [text block] |
LNA Santé comptabilise des frais de développement. Selon IAS 38 « Immobilisations incorporelles », ces frais de développement sont obligatoirement immobilisés comme des actifs incorporels dès que l’entreprise peut notamment démontrer :
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| Description of accounting policy for segment reporting [text block] |
2.5.23. Secteurs opérationnels
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| Description of accounting policy for share-based payment transactions [text block] |
2.5.19.
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| Description of accounting policy for trade and other payables [text block] |
2.5.17.
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| Description of accounting policy for trade and other receivables [text block] |
2.5.9.
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| Description of accounting policy for treasury shares [text block] |
2.5.11.
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