Disclosure Of Material Accounting Policy Information [Text Block]

Wiser Technology AD - Filing #6023063

Concept	2023-01-01 to 2023-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for borrowings [text block]
Description of accounting policy for business combinations [text block]
Description of accounting policy for contingent liabilities and contingent assets [text block]
Description of accounting policy for customer acquisition costs [text block]
Description of accounting policy for deferred income tax [text block]
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]
Description of accounting policy for employee benefits [text block]
Description of accounting policy for expenses [text block]
Description of accounting policy for fair value measurement [text block]
Description of accounting policy for fee and commission income and expense [text block]
Description of accounting policy for financial guarantees [text block]
Description of accounting policy for financial instruments [text block]
Description of accounting policy for financial liabilities [text block]
Description of accounting policy for foreign currency translation [text block]
Description of accounting policy for goodwill [text block]
Description of accounting policy for government grants [text block]
Description of accounting policy for impairment of assets [text block]
Description of accounting policy for impairment of financial assets [text block]
Description of accounting policy for impairment of non-financial assets [text block]
Description of accounting policy for income tax [text block]
Description of accounting policy for issued capital [text block]
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]
Description of accounting policy for investment in associates [text block]
Description of accounting policy for property, plant and equipment [text block]
Description of accounting policy for provisions [text block]
Description of accounting policy for recognition of revenue [text block]
Description of accounting policy for segment reporting [text block]
Description of accounting policy for share-based payment transactions [text block]
Description of accounting policy for subsidiaries [text block]
Description of accounting policy for termination benefits [text block]