Disclosure Of Material Accounting Policy Information [Text Block]
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2022-01-01 to 2022-12-31 |
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| Disclosure of material accounting policy information [text block] | — |
| Description of accounting policy for borrowing costs [text block] |
Coûts d’emprunt
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| Description of accounting policy for business combinations and goodwill [text block] |
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| Description of accounting policy for construction in progress [text block] |
Les immobilisations corporelles en cours de construction sont comptabilisées au coût diminué de toute perte de valeur identifiée.
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| Description of accounting policy for contingent liabilities and contingent assets [text block] |
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| Description of accounting policy for customer loyalty programmes [text block] |
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| Description of accounting policy for deferred income tax [text block] |
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| Description of accounting policy for depreciation expense [text block] |
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| Description of accounting policy for derecognition of financial instruments [text block] |
Certaines filiales du Groupe procèdent à des cessions de créances commerciales. Conformément à la norme IFRS 9, les créances concernées sont décomptabilisées lorsque les risques et avantages qui leur sont associés (principalement les risques d’insolvabilité du débiteur, de retard de paiement et de dilution) sont substantiellement transférés à un tiers.
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| Description of accounting policy for derivative financial instruments and hedging [text block] |
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| Description of accounting policy for determining components of cash and cash equivalents [text block] |
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| Description of accounting policy for discounts and rebates [text block] |
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| Description of accounting policy for earnings per share [text block] |
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| Description of accounting policy for employee benefits [text block] |
Les salariés du Groupe bénéficient d’avantages à court terme (congés payés, congés maladie, participation aux bénéfices), d’avantages postérieurs à l’emploi à cotisations/prestations définies (indemnité de fin de carrière, prestations de retraite…) et d’autres avantages à long terme (médaille du travail, prime d’ancienneté…).
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| Description of accounting policy for fair value measurement [text block] |
Évaluation à la juste valeur
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| Description of accounting policy for fee and commission income and expense [text block] |
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| Description of accounting policy for finance income and costs [text block] |
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| Description of accounting policy for financial instruments [text block] |
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| Description of accounting policy for financial instruments at fair value through profit or loss [text block] |
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| Description of accounting policy for financial liabilities [text block] |
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| Description of accounting policy for foreign currency translation [text block] |
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| Description of accounting policy for franchise fees [text block] |
Le chiffre d’affaires relatif aux ventes aux franchisés est comptabilisé lorsque la livraison est intervenue (date de transfert de contrôle des biens vendus).
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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] |
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| Description of accounting policy for investments other than investments accounted for using equity method [text block] |
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| Description of accounting policy for leases [text block] |
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| Description of accounting policy for loans and receivables [text block] |
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| Description of accounting policy for measuring inventories [text block] |
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| Description of accounting policy for intangible assets and goodwill [text block] |
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| Description of accounting policy for interest income and expense [text block] |
En application de la norme IFRS 16, il comprend également les charges d’intérêts relatives aux contrats de location ainsi que les produits d’intérêts relatifs aux contrats de sous-location financière (cf. note 8).
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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 investment property [text block] |
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| Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block] |
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| Description of accounting policy for provisions [text block] |
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| Description of accounting policy for recognition of revenue [text block] |
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| Description of accounting policy for segment reporting [text block] |
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| Description of accounting policy for share-based payment transactions [text block] |
Paiement fondé sur des actions
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| Description of accounting policy for subsidiaries [text block] |
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| Description of accounting policy for trade and other payables [text block] |
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| Description of accounting policy for trade and other receivables [text block] |
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| Description of accounting policy for transactions with non-controlling interests [text block] |
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| Description of accounting policy for treasury shares [text block] |
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