Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2023-08-01 to 2024-07-31 |
|---|---|
| Disclosure of material accounting policy information [text block] |
Significant accounting policies
|
| Description of accounting policy for borrowing costs [text block] |
Borrowings are initially recognised at the fair value of the proceeds, net of related transaction
|
| Description of accounting policy for business combinations [text block] |
Business combinations
|
| Description of accounting policy for business combinations and goodwill [text block] |
Intangible assets acquired in business combinations
|
| Description of accounting policy for deferred income tax [text block] |
Deferred tax is provided in full using the balance sheet liability method. A deferred tax asset is
|
| Description of accounting policy for depreciation expense [text block] |
Land is not depreciated. Depreciation is provided on other assets estimated to write off the
|
| Description of accounting policy for derecognition of financial instruments [text block] |
Financial assets are derecognised when the right to receive cash-flows from the assets has
|
| Description of accounting policy for derivative financial instruments and hedging [text block] |
Derivative financial instruments and hedging activities
|
| Description of accounting policy for determining components of cash and cash equivalents [text block] |
Cash and cash equivalents
|
| Description of accounting policy for discontinued operations [text block] |
Discontinued operations
|
| Description of accounting policy for dividends [text block] |
Dividends
|
| Description of accounting policy for employee benefits [text block] |
Employee benefits
|
| Description of accounting policy for fair value measurement [text block] |
Fair value of financial assets and liabilities
|
| Description of accounting policy for financial instruments [text block] |
Financial assets
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| Description of accounting policy for financial liabilities [text block] |
Financial liabilities
|
| Description of accounting policy for foreign currency translation [text block] |
Foreign currencies
|
| Description of accounting policy for goodwill [text block] |
Goodwill
|
| Description of accounting policy for hedging [text block] |
Fair value hedge
|
| Description of accounting policy for impairment of assets [text block] |
Impairment reviews of intangible assets
|
| Description of accounting policy for income tax [text block] |
Taxation
|
| Description of accounting policy for leases [text block] |
Leases
|
| Description of accounting policy for measuring inventories [text block] |
Inventories
|
| Description of accounting policy for intangible assets and goodwill [text block] |
Intangible assets
|
| Description of accounting policy for investment in associates and joint ventures [text block] |
Interests in associates are accounted for using the equity method. They are initially recognised at
|
| Description of accounting policy for property, plant and equipment [text block] |
Property, plant and equipment
|
| Description of accounting policy for provisions [text block] |
Provisions
|
| Description of accounting policy for recognition of revenue [text block] |
Revenue
|
| Description of accounting policy for research and development expense [text block] |
Research and development
|
| Description of accounting policy for share-based payment transactions [text block] |
Share-based compensation
|
| Description of accounting policy for trade and other receivables [text block] |
Trade and other receivables
|