Disclosure Of Material Accounting Policy Information [Text Block]

Memscap - Filing #5981524

Concept 2024-01-01 to
2024-12-31
Disclosure of material accounting policy information [text block]
2
Description of accounting policy for borrowing costs [text block]
2.4.5
Description of accounting policy for borrowings [text block]
Prêts et emprunts portant intérêts
Description of accounting policy for business combinations [text block]
2.4.6
Description of accounting policy for deferred income tax [text block]
Les impôts différés sont comptabilisés, en utilisant la méthode bilancielle du report variable, pour toutes les différences
Description of accounting policy for depreciation expense [text block]
L'amortissement est calculé selon la méthode linéaire sur la durée d'utilité de l'actif. Le cas échéant, il est tenu compte
Description of accounting policy for derivative financial instruments [text block]
2.4.24 Instruments
Description of accounting policy for determining components of cash and cash equivalents [text block]
2.4.12 Trésorerie
Description of accounting policy for earnings per share [text block]
2.4.23 Résultats
Description of accounting policy for employee benefits [text block]
2.4.18 Avantages
Description of accounting policy for expenses [text block]
Coûts de production et coûts de commercialisation
Description of accounting policy for fair value measurement [text block]
2.4.16 Juste
Description of accounting policy for financial assets [text block]
2.4.9 Actifs
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
Passifs financiers à la juste valeur par le compte de résultat
Description of accounting policy for financial liabilities [text block]
2.4.15 Passifs
Description of accounting policy for foreign currency translation [text block]
2.4.1 Conversion
Description of accounting policy for impairment of financial assets [text block]
La norme IFRS 9 a remplacé le modèle de dépréciation des actifs financiers d'IAS 39 basé sur les pertes de crédit
Description of accounting policy for impairment of non-financial assets [text block]
Après la comptabilisation initiale, le goodwill est évalué à son coût diminué du cumul des pertes de valeur. Un goodwill
Description of accounting policy for income tax [text block]
2.4.22 Impôts
Description of accounting policy for investments other than investments accounted for using equity method [text block]
Concernant les actifs financiers non-courants, ces derniers correspondent principalement à des placements de trésorerie
Description of accounting policy for issued capital [text block]
2.4.13 Capitaux
Description of accounting policy for leases [text block]
2.4.4 Contrats
Description of accounting policy for measuring inventories [text block]
2.4.10 Stocks
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]
2.4.11 Actifs
Description of accounting policy for intangible assets other than goodwill [text block]
2.4.7 Immobilisations
Description of accounting policy for property, plant and equipment [text block]
2.4.3 Immobilisations
Description of accounting policy for provisions [text block]
2.4.17 Provisions
Description of accounting policy for recognition of revenue [text block]
2.4.19 Reconnaissance
Description of accounting policy for research and development expense [text block]
Frais de recherche et développement
Description of accounting policy for share-based payment transactions [text block]
2.4.14 Transactions
Description of accounting policy for subsidiaries [text block]
Les comptes consolidés intègrent les comptes des sociétés contrôlées de manière exclusive, directement ou
Description of accounting policy for trade and other receivables [text block]
Concernant les créances d'exploitation, s'agissant de créances à court terme sans composante de
Description of accounting policy for transactions with non-controlling interests [text block]
Intérêts ne donnant pas le contrôle
Description of accounting policy for treasury shares [text block]
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