Disclosure Of Material Accounting Policy Information [Text Block]

Trainline PLC - Filing #6048584

Concept	2024-03-01 to 2025-02-28
Disclosure of material accounting policy information [text block]	1. Material accounting policy information
Description of accounting policy for borrowings [text block]	Accounting policy
Description of accounting policy for business combinations and goodwill [text block]	After initial recognition, goodwill is measured at cost less any
Description of accounting policy for customer acquisition costs [text block]	(iii) Brand and customer lists
Description of accounting policy for deferred income tax [text block]	(ii) Deferred tax
Description of accounting policy for depreciation expense [text block]	Depreciation is
Description of accounting policy for determining components of cash and cash equivalents [text block]	(i) Cash and cash equivalents
Description of accounting policy for earnings per share [text block]	Accounting policy
Description of accounting policy for employee benefits [text block]	Accounting policy
Description of accounting policy for exceptional items [text block]	4. Exceptional Items
Description of accounting policy for finance costs [text block]	Accounting policy
Description of accounting policy for financial assets [text block]	Financial assets
Description of accounting policy for financial instruments [text block]	Accounting definitions
Description of accounting policy for financial liabilities [text block]	Financial liabilities
Description of accounting policy for foreign currency translation [text block]	g) Foreign currency transactions
Description of accounting policy for functional currency [text block]	d) Functional and presentation currency
Description of accounting policy for goodwill [text block]	(i) Goodwill
Description of accounting policy for income tax [text block]	Accounting policy
Description of accounting policy for leases [text block]	Accounting policy
Description of accounting policy for intangible assets and goodwill [text block]	Accounting policy
Description of accounting policy for interest income and expense [text block]	Interest income and expense is recognised as it accrues in the income statement, using the
Description of accounting policy for property, plant and equipment [text block]	Accounting policy
Description of accounting policy for provisions [text block]	Accounting policy
Description of accounting policy for recognition of revenue [text block]	Accounting policy
Description of accounting policy for research and development expense [text block]	(ii) Software development costs
Description of accounting policy for share-based payment transactions [text block]	Accounting policy
Description of accounting policy for subsidiaries [text block]	(i) Subsidiaries
Description of accounting policy for termination benefits [text block]	(iv) Termination benefits
Description of accounting policy for trade and other payables [text block]	(i) Trade and other payables
Description of accounting policy for trade and other receivables [text block]	(ii) Trade and other receivables