Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2023-01-01 to 2023-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] | — |
| Description of accounting policy for business combinations [text block] |
4
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| Description of accounting policy for contingent liabilities and contingent assets [text block] |
NOTE 13
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| Description of accounting policy for deferred income tax [text block] |
goodwill
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| Description of accounting policy for depreciation expense [text block] |
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| Description of accounting policy for determining components of cash and cash equivalents [text block] |
Dans le Groupe, les équivalents de trésorerie sont constitués de comptes courants à préavis rémunérés et de dépôts et comptes à terme. Conformément à la norme IAS 7, lors de leur souscription, ces placements ont, soit une échéance inférieure ou égale à 3 mois, soit une échéance plus lointaine à condition de bénéficier d’options de sortie anticipée, exerçables à tout moment sans pénalité, et de ne pas présenter de risque de valeur lié au niveau de la rémunération acquise.
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| Description of accounting policy for earnings per share [text block] |
Le résultat net de base par action (avant dilution) est obtenu en divisant le résultat net, part du Groupe, par le nombre moyen d'actions en circulation au cours de l'exercice, retraité au prorata temporis de la date d’acquisition, du nombre d’actions auto-détenues par le Groupe. En l’absence d’instruments potentiellement dilutifs, le résultat net dilué par action est identique au résultat net de base par action.
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| Description of accounting policy for employee benefits [text block] |
NOTE 8
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| Description of accounting policy for finance income and costs [text block] |
ésultat financier
|
| Description of accounting policy for foreign currency translation [text block] |
4
|
| Description of accounting policy for franchise fees [text block] |
|
| Description of accounting policy for functional currency [text block] |
Les comptes consolidés du Groupe sont établis en euro qui est la monnaie fonctionnelle et la monnaie de présentation de la Société mère.
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| Description of accounting policy for goodwill [text block] |
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| Description of accounting policy for impairment of financial assets [text block] |
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| Description of accounting policy for impairment of non-financial assets [text block] |
11
|
| Description of accounting policy for income tax [text block] |
NOTE 16
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| Description of accounting policy for investments other than investments accounted for using equity method [text block] |
|
| Description of accounting policy for leases [text block] |
NOTE 10
|
| Description of accounting policy for measuring inventories [text block] |
NOTE 9
|
| Description of accounting policy for intangible assets other than goodwill [text block] |
11
|
| Description of accounting policy for interest income and expense [text block] |
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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 property, plant and equipment [text block] |
11
|
| Description of accounting policy for provisions [text block] |
8
|
| Description of accounting policy for recognition of revenue [text block] |
7
|
| 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] |
4
|
| Description of accounting policy for trade and other payables [text block] |
8
|
| Description of accounting policy for trade and other receivables [text block] |
7
|
| Description of accounting policy for transactions with related parties [text block] |
14
|
| Description of accounting policy for treasury shares [text block] |
17
|