Disclosure Of Material Accounting Policy Information [Text Block]

Morgan Sindall Group PLC - Filing #1868783

Concept 2022-01-01 to
2022-12-31
2021-01-01 to
2021-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for borrowings [text block]
Cash and cash equivalents
Description of accounting policy for deferred income tax [text block]
Deferred tax is recognised using the liability method, providing for temporary differences between
Description of accounting policy for depreciation expense [text block]
Property, plant and equipment
Description of accounting policy for employee benefits [text block]
Retirement benefit schemes
Description of accounting policy for environment related expense [text block]
(e) Climate change risk
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
Derivative financial instruments and hedge accounting
Description of accounting policy for functional currency [text block]
(d) Functional and presentation currency
Description of accounting policy for government grants [text block]
(f) Government grants
Description of accounting policy for impairment of assets [text block]
Impairment of non-financial assets
Description of accounting policy for impairment of financial assets [text block]
Impairment of financial assets
Description of accounting policy for income tax [text block]
Income tax
Description of accounting policy for leases [text block]
Leases
Description of accounting policy for loans and receivables [text block]
Shared equity loan receivables
Description of accounting policy for measuring inventories [text block]
Inventories
Description of accounting policy for intangible assets other than goodwill [text block]
Goodwill and other intangible assets
Description of accounting policy for interest income and expense [text block]
Finance income and expense
Description of accounting policy for investments in joint ventures [text block]
(i) Joint ventures
Description of accounting policy for investment property [text block]
Investment property
Description of accounting policy for provisions [text block]
Provisions
Description of accounting policy for recognition of revenue [text block]
Revenue and margin recognition
Description of accounting policy for share-based payment transactions [text block]
Share-based payments
Description of accounting policy for subsidiaries [text block]
(a) Subsidiaries
Description of accounting policy for trade and other payables [text block]
Trade payables
Description of accounting policy for trade and other receivables [text block]
Trade receivables

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