Disclosure Of Material Accounting Policy Information [Text Block]

Hostelworld Group - Filing #5616911

Concept 2022-01-01 to
2022-12-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for business combinations and goodwill [text block]
Business combinations
Description of accounting policy for customer loyalty programmes [text block]
Where credits are granted to customers for utilisation on future bookings, a provision is recorded against revenue
Description of accounting policy for deferred income tax [text block]
Deferred tax
Description of accounting policy for depreciation expense [text block]
Depreciation is charged so as to write off the cost of assets over their estimated useful lives, using the straight-line
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) Classification of financial assets
Description of accounting policy for financial instruments [text block]
Financial instruments
Description of accounting policy for financial liabilities [text block]
(c) Classification of financial liabilities
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 statements the accounting policies set out below have been
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 non-financial assets [text block]
Impairment of tangible and intangible assets other than goodwill
Description of accounting policy for income tax [text block]
Taxation
Description of accounting policy for leases [text block]
Leases
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 interest income and expense [text block]
Loans and borrowings
Description of accounting policy for investment in associates and joint ventures [text block]
Associates
Description of accounting policy for property, plant and equipment [text block]
Property, plant and equipment
Description of accounting policy for recognition of revenue [text block]
Revenue recognition
Description of accounting policy for restricted cash and cash equivalents [text block]
(d) Cash and cash equivalents
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 warrants [text block]
Recognition of warrants

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