Disclosure Of Material Accounting Policy Information [Text Block]

Columbus Energy S.A. - Filing #6055234

Concept 2022-07-01 to
2023-06-30
Disclosure of material accounting policy information [text block]
3 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Description of accounting policy for borrowing costs [text block]
3.6 Borrowing costs
Description of accounting policy for deferred income tax [text block]
(b) Deferred tax
Description of accounting policy for determining components of cash and cash equivalents [text block]
3.13 Cash and cash equivalents
Description of accounting policy for employee benefits [text block]
3.16 Defined benefits plan obligations
Description of accounting policy for environment related expense [text block]
3.18 Environmental obligations
Description of accounting policy for financial assets [text block]
3.9 Financial assets
Description of accounting policy for financial liabilities [text block]
3.10 Financial liabilities
Description of accounting policy for foreign currency translation [text block]
(b) Foreign currency transactions
Description of accounting policy for functional currency [text block]
(a) Functional and presentation currency
Description of accounting policy for impairment of assets [text block]
3.8 Impairment of non-current assets
Description of accounting policy for impairment of financial assets [text block]
Impairment of financial assets
Description of accounting policy for income tax [text block]
3.3 Income tax expense
Description of accounting policy for issued capital [text block]
3.14 Share capital
Description of accounting policy for leases [text block]
3.5 Lease
Description of accounting policy for measuring inventories [text block]
3.11 Inventories
Description of accounting policy for intangible assets other than goodwill [text block]
3.7 Intangible assets
Description of accounting policy for property, plant and equipment [text block]
3.4 Property, plant and equipment
Description of accounting policy for provisions [text block]
3.17 Provisions
Description of accounting policy for recognition of revenue [text block]
3.2 Revenue from contracts with customers
Description of accounting policy for taxes other than income tax [text block]
3.12 Value added tax

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