Disclosure Of Material Accounting Policy Information [Text Block]
Crédit Agricole Mutuel de la Touraine et du Poitou - Filing #6251621
| Concept |
2024-01-01 to 2024-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] | — |
| Description of accounting policy for cash flows [text block] |
Le tableau de flux de trésorerie est présenté selon le modèle de la méthode indirecte.
|
| Description of accounting policy for deferred income tax [text block] |
Impôts différés
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| Description of accounting policy for derecognition of financial instruments [text block] |
•
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| Description of accounting policy for derivative financial instruments [text block] |
Instruments financiers dérivés
|
| Description of accounting policy for employee benefits [text block] |
> Avantages au personnel (IAS 19)
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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 guarantees [text block] |
Engagements de financement et garanties financières donnés
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| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
> Instruments de dette à la juste valeur par résultat
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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’Etat (IAS 20)
|
| Description of accounting policy for hedging [text block] |
• La comptabilité de couverture
|
| 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 interest income and expense [text block] |
Intérêts négatifs sur actifs et passifs financiers
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| Description of accounting policy for investment in associates and joint ventures [text block] |
-
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| Description of accounting policy for investment property [text block] |
> Traitement des immobilisations (IAS 16, 36, 38 et 40)
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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 détenus en vue de la vente et activités abandonnées
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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 les 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] |
> Méthodes de consolidation
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