Disclosure Of Material Accounting Policy Information [Text Block]

Melrose Industries PLC - Filing #5812275

Concept 2024-01-01 to
2024-12-31
Disclosure of material accounting policy information [text block]
2
Description of accounting policy for borrowing costs [text block]
Borrowing costs
Description of accounting policy for borrowings [text block]
Interest-bearing loans and borrowings
Description of accounting policy for business combinations and goodwill [text block]
Business combinations and goodwill
Description of accounting policy for cash flows [text block]
Cash flow hedge
Description of accounting policy for contingent liabilities and contingent assets [text block]
Contingent liabilities acquired in a business combination
Description of accounting policy for deferred income tax [text block]
Deferred tax is provided, using the liability method, on all temporary differences at the balance sheet date between the tax bases of assets
Description of accounting policy for depreciation expense [text block]
Depreciation is calculated on a straight-line basis over the estimated useful life of the asset as follows:
Description of accounting policy for derecognition of financial instruments [text block]
Recognition and derecognition of financial assets
Description of accounting policy for determining components of cash and cash equivalents [text block]
Cash and cash equivalents
Description of accounting policy for employee benefits [text block]
Pensions and other retirement benefits
Description of accounting policy for finance income and costs [text block]
Finance income
Description of accounting policy for financial assets [text block]
Financial instruments – assets
Description of accounting policy for financial liabilities [text block]
Financial instruments – liabilities
Description of accounting policy for foreign currency translation [text block]
Foreign currencies
Description of accounting policy for government grants [text block]
Government refundable advances
Description of accounting policy for hedging [text block]
Derivative financial instruments and hedging
Description of accounting policy for impairment of financial assets [text block]
Impairment of financial assets
Description of accounting policy for income tax [text block]
Taxation
Description of accounting policy for investments other than investments accounted for using equity method [text block]
Investments
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 [text block]
Equity accounted investments
Description of accounting policy for non-current assets or disposal groups classified as held for sale and discontinued operations [text block]
Non-current assets and disposal groups
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 costs
Description of accounting policy for share-based payment transactions [text block]
Share-based payments
Description of accounting policy for trade and other receivables [text block]
Trade and other receivables

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