Disclosure Of Material Accounting Policy Information [Text Block]

Serco Group PLC - Filing #2006912

Concept 2023-01-01 to
2023-12-31
Disclosure of material accounting policy information [text block]
2. Material accounting policies
Description of accounting policy for borrowing costs [text block]
Description of accounting policy for borrowings [text block]
Description of accounting policy for business combinations [text block]
Description of accounting policy for depreciation expense [text block]
Depreciation is provided on a straight-line basis at rates designed to reduce the assets to their residual value over their estimated
Description of accounting policy for derivative financial instruments [text block]
Description of accounting policy for determining components of cash and cash equivalents [text block]
Description of accounting policy for dividends [text block]
Description of accounting policy for employee benefits [text block]
Description of accounting policy for financial instruments [text block]
Description of accounting policy for foreign currency translation [text block]
Description of accounting policy for functional currency [text block]
These Consolidated Financial Statements comprise the Company, its subsidiaries and its interest in joint ventures (together referred
Description of accounting policy for goodwill [text block]
Description of accounting policy for government grants [text block]
Description of accounting policy for impairment of assets [text block]
Description of accounting policy for income tax [text block]
Description of accounting policy for leases [text block]
Description of accounting policy for measuring inventories [text block]
Description of accounting policy for intangible assets other than goodwill [text block]
Description of accounting policy for investment in associates and joint ventures [text block]
Description of accounting policy for property, plant and equipment [text block]
Description of accounting policy for provisions [text block]
Description of accounting policy for recognition of revenue [text block]
Description of accounting policy for research and development expense [text block]
Development expenditure is capitalised as an intangible asset only if the conditions below are met, with all research costs and other
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 subsidiaries [text block]
The results of subsidiaries acquired or disposed of during the year are included in the Consolidated Income Statement from the
Description of accounting policy for trade and other receivables [text block]
Description of accounting policy for transactions with non-controlling interests [text block]
Non-controlling interest represents the portion of profits or losses and net assets in subsidiaries that are not held by the Group and

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