Disclosure Of Material Accounting Policy Information [Text Block]

L'Oréal - Filing #834956

Concept 2023-01-01 to
2023-12-31
Disclosure of material accounting policy information [text block]
Note 1.
Description of accounting policy for borrowings [text block]
Emprunts et dettes financières
Description of accounting policy for business combinations and goodwill [text block]
Principes comptables
Description of accounting policy for deferred income tax [text block]
Principes comptables
Description of accounting policy for depreciation expense [text block]
Les immobilisations corporelles sont amorties selon le mode linéaire, sur les durées d’utilité suivantes :
Description of accounting policy for determining components of cash and cash equivalents [text block]
Trésorerie et équivalents de trésorerie
Description of accounting policy for discounts and rebates [text block]
Les remises, ristournes, provisions pour retours et avantages accordés aux clients sont comptabilisés simultanément à la reconnaissance des ventes, en se basant notamment sur les données statistiques issues de l’expérience passée et sur les conditions contractuelles.
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 finance costs [text block]
Coût de l’endettement financier net
Description of accounting policy for financial assets [text block]
Actifs financiers non courants
Description of accounting policy for financial instruments [text block]
Principes comptables
Description of accounting policy for foreign currency translation [text block]
1.3.
Description of accounting policy for impairment of assets [text block]
Principes comptables
Description of accounting policy for leases [text block]
Contrats de location
Description of accounting policy for measuring inventories [text block]
Stocks
Description of accounting policy for intangible assets other than goodwill [text block]
Principes comptables
Description of accounting policy for offsetting of financial instruments [text block]
International Swaps and Derivatives Association
Description of accounting policy for property, plant and equipment [text block]
Immobilisations corporelles
Description of accounting policy for provisions [text block]
Principes comptables
Description of accounting policy for recognition of revenue [text block]
Chiffre d’affaires
Description of accounting policy for research and development expense [text block]
Frais de recherche et innovation
Description of accounting policy for share-based payment transactions [text block]
Principes comptables
Description of accounting policy for subsidiaries [text block]
1.2.
Description of accounting policy for trade and other receivables [text block]
Créances clients
Description of accounting policy for treasury shares [text block]
Principes comptables

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