Disclosure Of Material Accounting Policy Information [Text Block]

PORVAIR PLC - Filing #5629877

Concept 2023-12-01 to
2024-11-30
Disclosure of material accounting policy information [text block]
Description of accounting policy for borrowings [text block]
(c) Bank borrowings
Description of accounting policy for business combinations [text block]
Acquisition-related intangible assets
Description of accounting policy for deferred income tax [text block]
Taxation
Description of accounting policy for depreciation expense [text block]
Depreciation for these assets commences when the assets are ready for their intended use. Depreciation
Description of accounting policy for derivative financial instruments [text block]
(e) Derivative financial instruments and hedge accounting
Description of accounting policy for determining components of cash and cash equivalents [text block]
(b) Cash and cash equivalents
Description of accounting policy for dividends [text block]
Dividend distribution
Description of accounting policy for employee benefits [text block]
Retirement benefit costs
Description of accounting policy for finance income and costs [text block]
Borrowing costs
Description of accounting policy for financial liabilities [text block]
Financial instruments
Description of accounting policy for functional currency [text block]
Foreign currencies
Description of accounting policy for impairment of non-financial assets [text block]
Impairment of property, plant and equipment, right-of-use assets and intangible assets
Description of accounting policy for issued capital [text block]
Equity instruments
Description of accounting policy for leases [text block]
Leasing
Description of accounting policy for measuring inventories [text block]
Inventories
Description of accounting policy for intangible assets and goodwill [text block]
Goodwill
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]
Internally generated intangible assets – research and development expenditure
Description of accounting policy for segment reporting [text block]
Segment reporting
Description of accounting policy for share-based payment transactions [text block]
Share-based payments
Description of accounting policy for subsidiaries [text block]
On acquisition, the assets and liabilities and contingent liabilities
Description of accounting policy for trade and other payables [text block]
(d) Trade and other payables
Description of accounting policy for trade and other receivables [text block]
(a) Trade and other receivables

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