Disclosure Of Material Accounting Policy Information [Text Block]

Smith (DS) PLC - Filing #2059279

Concept	2023-05-01 to 2024-04-30
Disclosure of material accounting policy information [text block]
Description of accounting policy for biological assets [text block]
Description of accounting policy for borrowings [text block]
Description of accounting policy for business combinations and goodwill [text block]
Description of accounting policy for deferred income tax [text block]
Description of accounting policy for discontinued operations [text block]	i
Description of accounting policy for discounts and rebates [text block]
Description of accounting policy for dividends [text block]
Description of accounting policy for employee benefits [text block]
Description of accounting policy for environment related expense [text block]
Description of accounting policy for foreign currency translation [text block]
Description of accounting policy for functional currency [text block]
Description of accounting policy for government grants [text block]
Description of accounting policy for hedging [text block]
Description of accounting policy for impairment of assets [text block]
Description of accounting policy for investments other than investments accounted for using equity method [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 and goodwill [text block]
Description of accounting policy for intangible assets other than goodwill [text block]
Description of accounting policy for investment in associates [text block]
Description of accounting policy for property, plant and equipment [text block]
Description of accounting policy for provisions [text block]	t) Provisions
Description of accounting policy for recognition of revenue [text block]	c) Revenue
Description of accounting policy for restricted cash and cash equivalents [text block]
Description of accounting policy for share-based payment transactions [text block]
Description of accounting policy for subsidiaries [text block]
Description of accounting policy for trade and other payables [text block]
Description of accounting policy for trade and other receivables [text block]
Description of accounting policy for transactions with non-controlling interests [text block]
Description of accounting policy for treasury shares [text block]