Accounting principles for the Consolidated Accounts

  • Basic information

  • Basis of preparation

  • IFRS amendments

  • Management judgement and use of estimates

  • Principles of consolidation

  • Translating the transactions in foreign currencies

  • Net sales and revenue recognition

  • Employee benefits

  • Share-based payments

  • Goodwill and other intangible assets

  • Property, plant and equipment

  • Impairment of intangible assets and property, plant and equipment

  • Determination of the fair value of assets acquired through business combinations

  • Investment properties

  • Leases

  • Inventories

  • Financial assets and liabilities

  • Provisions and contingent liabilities

  • Income taxes

  • Dividends

  • Adoption of new and updated IFRS standards

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