Disclosure Of Material Accounting Policy Information [Text Block]

OSE Immunotherapeutics - Filing #831399

Concept	2023-01-01 to 2023-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for deferred income tax [text block]	3.18 Impôt
Description of accounting policy for earnings per share [text block]	3.22 Résultat
Description of accounting policy for financial instruments at fair value through profit or loss [text block]	3.9 Actifs
Description of accounting policy for financial liabilities [text block]	3.13 Passifs
Description of accounting policy for foreign currency translation [text block]	Les immobilisations incorporelles sont comptabilisées au bilan lorsqu'elles satisfont les critères de comptabilisation d'IAS 38.
Description of accounting policy for functional currency [text block]	3.6 Comptes
Description of accounting policy for government grants [text block]	3.14 Aides
Description of accounting policy for impairment of financial assets [text block]	3.8 Test
Description of accounting policy for issued capital [text block]	x
Description of accounting policy for leases [text block]	3.17 Contrats
Description of accounting policy for loans and receivables [text block]	3.9.1 Actifs financiers non courants
Description of accounting policy for intangible assets other than goodwill [text block]	ons
Description of accounting policy for provisions [text block]	3.15 Provisions
Description of accounting policy for recognition of revenue [text block]	3.16 Chiffre
Description of accounting policy for segment reporting [text block]	3.20 Information
Description of accounting policy for share-based payment transactions [text block]	s
Description of accounting policy for taxes other than income tax [text block]	3.19 Crédit
Description of accounting policy for trade and other receivables [text block]	3.9.2 Actifs financiers courants
Description of accounting policy for treasury shares [text block]	3.11 Actions