Disclosure Of Material Accounting Policy Information [Text Block]

ORPEA - Filing #831057

Concept 2023-01-01 to
2023-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for borrowing costs [text block]
Les coûts d’emprunt attribuables à l’acquisition, la construction ou la
Description of accounting policy for business combinations [text block]
Ces participations sont enregistrées lors de leur entrée dans le
Description of accounting policy for deferred income tax [text block]
Les impôts différés relatifs aux différences temporelles existant entre
Description of accounting policy for depreciation expense [text block]
Autres immobilisations incorporelles
Description of accounting policy for derivative financial instruments [text block]
4
Description of accounting policy for determining components of cash and cash equivalents [text block]
4
Description of accounting policy for earnings per share [text block]
4.11.2
Description of accounting policy for employee benefits [text block]
4
Description of accounting policy for exceptional items [text block]
Les autres produits et charges opérationnels non courants enregistrent :
Description of accounting policy for financial assets [text block]
5
Description of accounting policy for financial liabilities [text block]
4
Description of accounting policy for foreign currency translation [text block]
4
Description of accounting policy for goodwill [text block]
4
Description of accounting policy for impairment of financial assets [text block]
Conformément à IFRS 9, ces dépréciations sont reconnues au moment
Description of accounting policy for impairment of non-financial assets [text block]
Pertes de valeur des goodwill, immobilisations
Description of accounting policy for leases [text block]
4
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]
4
Description of accounting policy for investments in joint ventures [text block]
Les partenariats qualifiés d’activités conjointes sont consolidés ligne à
Description of accounting policy for investment property [text block]
Opérations de promotion immobilière réalisées par le Groupe pour son propre compte
Description of accounting policy for property, plant and equipment [text block]
4
Description of accounting policy for provisions [text block]
4
Description of accounting policy for recognition of revenue [text block]
4
Description of accounting policy for share-based payment transactions [text block]
4.11.3
Description of accounting policy for subsidiaries [text block]
Les sociétés dont le Groupe détient directement ou indirectement le
Description of accounting policy for trade and other receivables [text block]
5

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