Disclosure Of Material Accounting Policy Information [Text Block]

Morgan Advanced Materials PLC - Filing #6770764

Concept 2024-01-01 to
2024-12-31
Disclosure of material accounting policy information [text block]
1. Material accounting policies, estimates and judgements
Description of accounting policy for borrowings [text block]
Borrowings
Description of accounting policy for business combinations [text block]
(ii) Acquisitions
Description of accounting policy for deferred income tax [text block]
Deferred tax is provided using the balance sheet liability method, providing for temporary differences between the carrying amounts of
Description of accounting policy for depreciation expense [text block]
(ii) Depreciation of owned assets
Description of accounting policy for determining components of cash and cash equivalents [text block]
Cash and cash equivalents
Description of accounting policy for discontinued operations [text block]
Discontinued operations
Description of accounting policy for dividends [text block]
Dividends
Description of accounting policy for employee benefits [text block]
Pensions and other long-term service benefits
Description of accounting policy for finance income and costs [text block]
Finance income and expense
Description of accounting policy for financial guarantees [text block]
Financial guarantee contracts
Description of accounting policy for foreign currency translation [text block]
Foreign currency
Description of accounting policy for functional currency [text block]
Functional and presentation currency
Description of accounting policy for hedging [text block]
Hedge accounting
Description of accounting policy for impairment of assets [text block]
Impairment of non-financial assets, excluding goodwill
Description of accounting policy for income tax [text block]
Taxation
Description of accounting policy for issued capital [text block]
Share capital
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 intangible assets other than goodwill [text block]
Other intangible assets
Description of accounting policy for offsetting of financial instruments [text block]
Offsetting financial assets and liabilities
Description of accounting policy for property, plant and equipment [text block]
Property, plant and equipment
Description of accounting policy for provisions [text block]
Provisions, contingent liabilities and contingent assets
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
Description of accounting policy for share-based payment transactions [text block]
Share-based payment transactions
Description of accounting policy for subsidiaries [text block]
(i) 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 treasury shares [text block]
Purchase of own shares

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