Disclosure Of Material Accounting Policy Information [Text Block]

Liontrust Asset Management PLC - Filing #7109492

Concept	2024-04-01 to 2025-03-31
Disclosure of material accounting policy information [text block]
Description of accounting policy for deferred income tax [text block]	Deferred income tax is recognised, using the liability method, on
Description of accounting policy for determining components of cash and cash equivalents [text block]	i) Cash and cash equivalents
Description of accounting policy for dividends [text block]	q) Dividends
Description of accounting policy for employee benefits [text block]	o) Pensions
Description of accounting policy for expenses [text block]	Expenses
Description of accounting policy for fee and commission income and expense [text block]	Income
Description of accounting policy for financial assets [text block]	h) Financial assets
Description of accounting policy for foreign currency translation [text block]	r) Foreign currency gains/losses
Description of accounting policy for functional currency [text block]
Description of accounting policy for income tax [text block]
Description of accounting policy for issued capital [text block]	s) Share Capital
Description of accounting policy for leases [text block]	k) Leases
Description of accounting policy for property, plant and equipment [text block]
Description of accounting policy for recognition of revenue [text block]	l) Income and expenses
Description of accounting policy for share-based payment transactions [text block]	p) Employee share options and Member incentive awards
Description of accounting policy for trade and other payables [text block]
Description of accounting policy for trade and other receivables [text block]
Description of accounting policy for treasury shares [text block]	j) Own shares