Disclosure Of Material Accounting Policy Information [Text Block]

PEMBRIDGE RESOURCES PLC - Filing #1881065

Concept 2022-01-01 to
2022-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for borrowing costs [text block]
Borrowing costs are expensed in the period in which they are incurred.
Description of accounting policy for borrowings [text block]
Description of accounting policy for business combinations [text block]
Business combinations are accounted for using the acquisition method. The cost of an acquisition is measured as the aggregate of the
Description of accounting policy for business combinations and goodwill [text block]
Description of accounting policy for cash flows [text block]
Description of accounting policy for deferred income tax [text block]
Description of accounting policy for derecognition of financial instruments [text block]
The Company derecognises financial liabilities when, and only when, the
Description of accounting policy for derivative financial instruments [text block]
Derivative assets are measured at FVTPL with subsequent changes recognised in profit or loss.
Description of accounting policy for determining components of cash and cash equivalents [text block]
Cash and cash equivalents
Description of accounting policy for earnings per share [text block]
Earnings per share
Description of accounting policy for employee benefits [text block]
Employee benefits
Description of accounting policy for fair value measurement [text block]
Fair value measurement
Description of accounting policy for finance costs [text block]
All interest and other borrowing costs incurred in connection with the above are expensed as incurred and reported as part of
Description of accounting policy for financial assets [text block]
Financial instruments
Description of accounting policy for financial instruments [text block]
Description of accounting policy for financial liabilities [text block]
Description of accounting policy for foreign currency translation [text block]
Translation from functional currency to presentational currency
Description of accounting policy for functional currency [text block]
The Company’s Financial Statements are presented in United States dollars (US$), which is also the functional currency of the Company,
Description of accounting policy for impairment of assets [text block]
Description of accounting policy for impairment of financial assets [text block]
Impairment and collectability of financial assets
Description of accounting policy for income tax [text block]
Description of accounting policy for issued capital [text block]
Share capital
Description of accounting policy for provisions [text block]
Provisions
Description of accounting policy for share-based payment transactions [text block]
Share based payments
Description of accounting policy for subsidiaries [text block]
Basis of consolidation and Business combinations
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

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