Disclosure Of Material Accounting Policy Information [Text Block]

Hostelworld Group - Filing #5615906

Concept 2023-01-01 to
2023-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for deferred income tax [text block]
Deferred tax
Description of accounting policy for depreciation expense [text block]
Right-of-use assets are depreciated over the shorter
Description of accounting policy for discounts and rebates [text block]
Revenue is stated net of rebates, sales taxes and value
Description of accounting policy for dividends [text block]
Dividends
Description of accounting policy for earnings per share [text block]
Earnings per share
Description of accounting policy for employee benefits [text block]
Retirement benefits costs
Description of accounting policy for exceptional items [text block]
Exceptional items
Description of accounting policy for financial assets [text block]
(a)
Description of accounting policy for financial liabilities [text block]
(c)
Description of accounting policy for foreign currency translation [text block]
Foreign currencies
Description of accounting policy for functional currency [text block]
In the preparation of these consolidated financial
Description of accounting policy for goodwill [text block]
Goodwill
Description of accounting policy for government grants [text block]
Government grants
Description of accounting policy for impairment of assets [text block]
Impairment of tangible and intangible assets
Description of accounting policy for impairment of financial assets [text block]
Financial instruments
Description of accounting policy for income tax [text block]
Taxation
Description of accounting policy for leases [text block]
Leases
Description of accounting policy for loans and receivables [text block]
Loans and borrowings
Description of accounting policy for intangible assets and goodwill [text block]
Intangible assets
Description of accounting policy for intangible assets other than goodwill [text block]
Other intangible assets
Description of accounting policy for investment in associates [text block]
Associates
Description of accounting policy for restricted cash and cash equivalents [text block]
(d)
Description of accounting policy for segment reporting [text block]
The Directors determine, and present operating segments based on the information that is provided internally to the
Description of accounting policy for share-based payment transactions [text block]
Share-based payments
Description of accounting policy for subsidiaries [text block]
Subsidiaries
Description of accounting policy for trade and other payables [text block]
Trade and other payables
Description of accounting policy for trade and other receivables [text block]
Trade and other receivables
Description of accounting policy for trading income and expense [text block]
Revenue recognition

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