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 business combinations and goodwill [text block] |
Regroupements d’entreprises – Ecarts d’acquisition (IFRS 3)
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| Description of accounting policy for cash flows [text block] |
Le tableau des flux de trésorerie est présenté selon le modèle de la méthode indirecte.
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| Description of accounting policy for deferred income tax [text block] |
✓
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| Description of accounting policy for derecognition of financial instruments [text block] |
Décomptabilisation des actifs financiers
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| Description of accounting policy for derivative financial instruments [text block] |
Instruments financiers dérivés
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| Description of accounting policy for employee benefits [text block] |
Avantages au personnel (IAS 19)
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| Description of accounting policy for fair value measurement [text block] |
Détermination de la juste valeur des instruments financiers
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| Description of accounting policy for financial assets [text block] |
Actifs financiers
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| Description of accounting policy for financial instruments [text block] |
Instruments financiers (IFRS 9, IFRS 13, IAS 32 et 39)
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| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
❖
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| Description of accounting policy for financial liabilities [text block] |
Passifs financiers
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| Description of accounting policy for foreign currency translation [text block] |
Opérations en devises (IAS 21)
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| Description of accounting policy for government grants [text block] |
Intérêts pris en charge par l’état (IAS 20)
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| Description of accounting policy for hedging [text block] |
La comptabilité de couverture
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| Description of accounting policy for impairment of financial assets [text block] |
Dépréciation / provisionnement pour risque de crédit
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| Description of accounting policy for income tax [text block] |
Impôts sur le résultat (IAS 12)
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| Description of accounting policy for leases [text block] |
Contrats de location (IFRS 16)
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| Description of accounting policy for intangible assets other than goodwill [text block] |
Traitement des immobilisations (IAS 16, 36, 38 et 40)
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| Description of accounting policy for interest income and expense [text block] |
Intérêts négatifs sur actifs et passifs financiers
|
| Description of accounting policy for investment in associates and joint ventures [text block] |
- la mise en équivalence, pour les entités sous influence notable et les co-entreprises (hors activités conjointes).
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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] |
Actifs non courants destinés à être cédés et activités abandonnées (IFRS 5)
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| Description of accounting policy for offsetting of financial instruments [text block] |
Compensation des actifs et passifs financiers
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| Description of accounting policy for provisions [text block] |
Provisions (dont IAS 37)
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| Description of accounting policy for recognition of revenue [text block] |
Produits des activités ordinaires tirés de contrats conclus avec des clients
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| Description of accounting policy for share-based payment transactions [text block] |
Paiements fondés sur des actions (IFRS 2)
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| Description of accounting policy for subsidiaries [text block] |
- l’intégration globale, pour les entités contrôlées, y compris les entités à structure de comptes différente, même
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