Disclosure Of Material Accounting Policy Information [Text Block]
| Concept |
2023-10-01 to 2024-09-30 |
|---|---|
| Disclosure of material accounting policy information [text block] |
1. Accounting policies
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| Description of accounting policy for borrowings [text block] |
Classification and subsequent measurement of financial liabilities
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| Description of accounting policy for business combinations and goodwill [text block] |
Business combinations
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| Description of accounting policy for deferred income tax [text block] |
Deferred tax is provided on temporary differences between the carrying amounts of assets
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| Description of accounting policy for depreciation expense [text block] |
Depreciation is charged to the Consolidated
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| Description of accounting policy for derecognition of financial instruments [text block] |
Financial assets are derecognised when the contractual rights to the cash flows from the financial
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| Description of accounting policy for determining components of cash and cash equivalents [text block] |
Cash and cash equivalents
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| Description of accounting policy for earnings per share [text block] |
Adjusted earnings excludes share-based payment expense, exceptional items (operating and
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| Description of accounting policy for employee benefits [text block] |
Employee benefits
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| Description of accounting policy for exceptional items [text block] |
Exceptional operating items
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| Description of accounting policy for fee and commission income and expense [text block] |
Commission fees
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| Description of accounting policy for financial assets [text block] |
Classification and subsequent measurement of financial assets
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| Description of accounting policy for financial instruments [text block] |
Financial instruments
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| Description of accounting policy for foreign currency translation [text block] |
Foreign currency
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| Description of accounting policy for functional currency [text block] |
Functional currency
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| Description of accounting policy for hedging [text block] |
Hedge accounting
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| Description of accounting policy for impairment of assets [text block] |
Goodwill
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| Description of accounting policy for impairment of non-financial assets [text block] |
Impairment of non-financial assets (excluding goodwill)
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| Description of accounting policy for income tax [text block] |
Taxation
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| Description of accounting policy for leases [text block] |
Leases
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| Description of accounting policy for loans and receivables [text block] |
Financial assets at amortised cost
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| Description of accounting policy for intangible assets other than goodwill [text block] |
Intangible assets
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| Description of accounting policy for interest income and expense [text block] |
All income and expenses relating to financial assets that are recognised in the Consolidated
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| Description of accounting policy for property, plant and equipment [text block] |
Property, plant and equipment
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| Description of accounting policy for recognising in profit or loss difference between fair value at initial recognition and transaction price [text block] |
Recognition, initial measurement and derecognition
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| Description of accounting policy for recognition of revenue [text block] |
Revenue recognition
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| Description of accounting policy for restricted cash and cash equivalents [text block] |
Restricted cash includes cash held by the Group which can only be used to exchange or settle a
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| Description of accounting policy for share-based payment transactions [text block] |
Share-based payments
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| Description of accounting policy for subsidiaries [text block] |
On consolidation, the assets and liabilities of foreign operations are translated into US dollars
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| Description of accounting policy for trade and other payables [text block] |
The Group’s financial liabilities include borrowings, contract liabilities and trade and
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| Description of accounting policy for trade and other receivables [text block] |
Financial assets at amortised cost are non-derivative financial assets with fixed or determinable
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