Disclosure Of Material Accounting Policy Information [Text Block]

Pierre & Vacances - Filing #840110

Concept	2022-10-01 to 2023-09-30
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for borrowing costs [text block]	Les
Description of accounting policy for borrowings [text block]	1.23 – Emprunts et dettes financières
Description of accounting policy for business combinations [text block]	1.8 – Regroupement d’entreprises
Description of accounting policy for cash flows [text block]	La méthode de présentation du tableau des flux de trésorerie est
Description of accounting policy for deferred income tax [text block]	1.25 – Impôts différés
Description of accounting policy for depreciation expense [text block]	À partir de la date de mise en service du bien, les immobilisations
Description of accounting policy for derivative financial instruments [text block]	1.24 – Instruments dérivés
Description of accounting policy for determining components of cash and cash equivalents [text block]	1.18 – Trésorerie et équivalents de trésorerie
Description of accounting policy for earnings per share [text block]	1.33 – Résultat par action
Description of accounting policy for employee benefits [text block]	1.22 – Engagements de retraite
Description of accounting policy for financial assets [text block]	1.15 – Actifs financiers non courants
Description of accounting policy for foreign currency translation [text block]	1.7 – Méthodes de conversion
Description of accounting policy for goodwill [text block]	Actifs et passifs identifiables
Description of accounting policy for government grants [text block]	1.12 – Subventions
Description of accounting policy for impairment of financial assets [text block]	Les prêts, créances rattachées à des participations et dépôts de
Description of accounting policy for impairment of non-financial assets [text block]	1.10 – Tests de dépréciation
Description of accounting policy for investments other than investments accounted for using equity method [text block]	Les titres de participation dans les sociétés non consolidées
Description of accounting policy for leases [text block]	1.14 – Droits d’utilisation
Description of accounting policy for measuring inventories [text block]	1.16 – Stocks et travaux en cours
Description of accounting policy for non-current assets or disposal groups classified as held for sale [text block]	1.9 – Actifs et passifs en cours de cession
Description of accounting policy for intangible assets other than goodwill [text block]	1.11 – Immobilisations incorporelles
Description of accounting policy for investment in associates [text block]	Sont consolidés
Description of accounting policy for property, plant and equipment [text block]	1.13 – Immobilisations corporelles
Description of accounting policy for provisions [text block]	1.21 – Provisions
Description of accounting policy for share-based payment transactions [text block]	1.20 – Paiement fondé sur des actions
Description of accounting policy for trade and other receivables [text block]	1.17 – Créances clients
Description of accounting policy for transactions with non-controlling interests [text block]	Engagement de rachat des participations
Description of accounting policy for treasury shares [text block]	1.19 – Titres Pierre