Disclosure Of Material Accounting Policy Information [Text Block]
Shaftesbury Capital Plc (formerly: Capital & Counties Properties Plc) - Filing #2004259
| Concept |
2023-01-01 to 2023-12-31 |
|---|---|
| Disclosure of material accounting policy information [text block] |
|
| Description of accounting policy for borrowings [text block] |
Borrowings
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| Description of accounting policy for business combinations and goodwill [text block] |
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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 derivative financial instruments [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 dividends [text block] |
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| Description of accounting policy for employee benefits [text block] |
Pensions
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| Description of accounting policy for functional currency [text block] |
The consolidated financial statements are prepared in British pounds sterling, which is also determined to be the functional
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| Description of accounting policy for impairment of assets [text block] |
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| Description of accounting policy for income tax [text block] |
Income taxes
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| Description of accounting policy for issued capital [text block] |
Share capital
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| Description of accounting policy for leases [text block] |
Leases
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| Description of accounting policy for investment in associates [text block] |
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| Description of accounting policy for investment property [text block] |
Investment property
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| Description of accounting policy for recognition of revenue [text block] |
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| Description of accounting policy for restricted cash and cash equivalents [text block] |
Cash held on deposit which has conditions restricting its use and is not available on
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| Description of accounting policy for share-based payment transactions [text block] |
Share-based payment
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| Description of accounting policy for subsidiaries [text block] |
Subsidiaries
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| Description of accounting policy for trade and other payables [text block] |
Trade and other payables
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| Description of accounting policy for trade and other receivables [text block] |
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