Disclosure Of Material Accounting Policy Information [Text Block]

ASSOCIATED BRITISH ENGINEERING PLC - Filing #5936405

Concept 2023-10-01 to
2024-09-30
Disclosure of material accounting policy information [text block]
BASIS OF PREPARATION
Description of accounting policy for borrowings [text block]
PROVISION FOR DOUBTFUL DEBTS
Description of accounting policy for deferred income tax [text block]
DEFERRED TAX
Description of accounting policy for depreciation expense [text block]
Plant and equipment are stated at cost less depreciation and any impairment in value. Depreciation is calculated
Description of accounting policy for determining components of cash and cash equivalents [text block]
CASH AND CASH EQUIVALENTS
Description of accounting policy for financial instruments at fair value through profit or loss [text block]
FINANCIAL ASSETS
Description of accounting policy for financial liabilities [text block]
FINANCIAL INSTRUMENTS
Description of accounting policy for foreign currency translation [text block]
FOREIGN CURRENCIES
Description of accounting policy for impairment of assets [text block]
IMPAIRMENT OF PROPERTY, PLANT AND EQUIPMENT
Description of accounting policy for income tax [text block]
TAXATION
Description of accounting policy for issued capital [text block]
EQUITY AND RESERVES
Description of accounting policy for leases [text block]
LEASED ASSETS
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 segment reporting [text block]
SEGMENTAL REPORTING
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

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