Disclosure Of Material Accounting Policy Information [Text Block]

Indivior PLC - Filing #1869850

Concept	2022-01-01 to 2022-12-31
Disclosure of material accounting policy information [text block]	—
Description of accounting policy for borrowings [text block]	Borrowings
Description of accounting policy for deferred income tax [text block]	Income tax
Description of accounting policy for depreciation expense [text block]
Description of accounting policy for determining components of cash and cash equivalents [text block]	Cash and cash equivalents
Description of accounting policy for discounts and rebates [text block]	Revenue
Description of accounting policy for earnings per share [text block]	Basic
Description of accounting policy for employee benefits [text block]
Description of accounting policy for exceptional items [text block]	Exceptional items
Description of accounting policy for expenses [text block]
Description of accounting policy for finance costs [text block]
Description of accounting policy for financial instruments at fair value through profit or loss [text block]	Investments
Description of accounting policy for foreign currency translation [text block]
Description of accounting policy for functional currency [text block]
Description of accounting policy for leases [text block]	Leases and right-of-use asset
Description of accounting policy for measuring inventories [text block]	Inventories
Description of accounting policy for intangible assets other than goodwill [text block]
Description of accounting policy for provisions [text block]
Description of accounting policy for research and development expense [text block]
Description of accounting policy for segment reporting [text block]
Description of accounting policy for share-based payment transactions [text block]
Description of accounting policy for trade and other payables [text block]	Trade and other payables
Description of accounting policy for trade and other receivables [text block]	Trade receivables