Disclosure Of Material Accounting Policy Information [Text Block]

Elis - Filing #834262

Concept	2023-01-01 to 2023-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for customer acquisition costs [text block]	Coûts des contrats
Description of accounting policy for deferred income tax [text block]	Principes comptables
Description of accounting policy for depreciation expense [text block]	L’amortissement est calculé selon la méthode linéaire en fonction des durées d’utilisation suivantes :
Description of accounting policy for derivative financial instruments [text block]	Principes comptables
Description of accounting policy for determining components of cash and cash equivalents [text block]	Principes comptables
Description of accounting policy for earnings per share [text block]	Principes comptables
Description of accounting policy for employee benefits [text block]	Principes comptables
Description of accounting policy for fair value measurement [text block]	Principes comptables
Description of accounting policy for financial instruments at fair value through profit or loss [text block]	›
Description of accounting policy for financial liabilities [text block]	Principes comptables
Description of accounting policy for foreign currency translation [text block]	2
Description of accounting policy for goodwill [text block]	2
Description of accounting policy for hedging [text block]	Cas des dérivés inclus dans des relations de couvertures de flux futurs
Description of accounting policy for impairment of financial assets [text block]	Les créances clients sont des actifs financiers non dérivés à paiement fixe ou déterminable qui ne sont pas cotés sur un marché actif. Elles sont incluses dans les actifs courants.
Description of accounting policy for impairment of non-financial assets [text block]	Principes comptables
Description of accounting policy for income tax [text block]
Description of accounting policy for leases [text block]	Principes comptables
Description of accounting policy for measuring inventories [text block]	Principes comptables
Description of accounting policy for intangible assets other than goodwill [text block]	Principes comptables
Description of accounting policy for investment in associates [text block]
Description of accounting policy for property, plant and equipment [text block]	Principes comptables
Description of accounting policy for provisions [text block]	Principes comptables
Description of accounting policy for recognition of revenue [text block]	Les revenus sont comptabilisés lorsque le Groupe a fourni au client le bien ou le service promis.
Description of accounting policy for segment reporting [text block]
Description of accounting policy for share-based payment transactions [text block]	Principes comptables
Description of accounting policy for subsidiaries [text block]
Description of accounting policy for trade and other receivables [text block]	Principes comptables
Description of accounting policy for transactions with non-controlling interests [text block]	Les engagements de rachat de participations ne donnant pas le contrôle donnent lieu à la comptabilisation d’une dette. Les variations ultérieures de valeur du prix d’exercice de l’option de vente sont enregistrées, conformément aux dispositions de la norme IFRS 9, en résultat au sein des « Autres produits et charges opérationnels ».