XML 104 R63.htm IDEA: XBRL DOCUMENT
v3.22.2.2

Investments in subsidiaries (Tables) | 12 Months Ended
--- | ---
Sep. 30, 2022
Business Combinations [Abstract] |
Disclosure of detailed information about business combinations | The following table presents the fair value of assets acquired and liabilities assumed for all acquisitions based on the acquisition-date fair values of the identifiable tangible and intangible assets acquired and liabilities assumed:
| CMC | Umanis | Others | Total
| $ | $ | $ | $
Current assets | 46,900 |  | 106,102 |  | 18,267 |  | 171,269 |
PP&E (Note 6) | 1,556 |  | 5,179 |  | 1,429 |  | 8,164 |
Right-of-use assets (Note 7) | 3,353 |  | 12,855 |  | 5,906 |  | 22,114 |
Contract costs | 979 |  | — |  | — |  | 979 |
Intangible assets 1 (Note 9) | 20,657 |  | 62,337 |  | 27,653 |  | 110,647 |
Other long-term assets | 2,336 |  | 16,362 |  | — |  | 18,698 |
Goodwill 2 (Note 12) | 93,638 |  | 391,026 |  | 146,184 |  | 630,848 |
Current liabilities | (41,055) |  | (96,141) |  | (26,904) |  | (164,100) |
Long-term debt | (37,937) |  | (77,973) |  | (46,730) |  | (162,640) |
Lease liabilities | (3,920) |  | (12,919) |  | (6,342) |  | (23,181) |
Deferred tax liabilities | (2,706) |  | (12,688) |  | (560) |  | (15,954) |
Retirement benefits obligations (Note 17) | — |  | (9,743) |  | (449) |  | (10,192) |
| 83,801 |  | 384,397 |  | 118,454 |  | 586,652 |
Cash acquired | 7,099 |  | 35,861 |  | 29,006 |  | 71,966 |
Net assets acquired | 90,900 |  | 420,258 |  | 147,460 |  | 658,618 |
Consideration paid | 79,291 |  | 420,258 |  | 139,643 |  | 639,192 |
Consideration payable | 11,609 |  | — |  | 7,817 |  | 19,426 |
1 Intangible assets are mainly composed of client relationships. 2 The goodwill arising from the acquisitions mainly represents the future economic value associated to acquired work force and synergies with the Company’s operations. The goodwill is not deductible for tax purposes. The following table presents the fair value of assets acquired and liabilities assumed for all acquisitions based on the acquisition-date fair values of the identifiable tangible and intangible assets acquired and liabilities assumed:
|  |  |  | 2021
|  |  |  | $
Current assets |  |  |  | 17,746 |
PP&E (Note 6) |  |  |  | 1,869 |
Right-of-use assets (Note 7) |  |  |  | 4,982 |
Intangible assets (Note 9) |  |  |  | 22,107 |
Deferred tax assets |  |  |  | 749 |
Goodwill 1 |  |  |  | 75,697 |
Current liabilities |  |  |  | (11,859) |
Lease liabilities |  |  |  | (5,733) |
|  |  |  | 105,558 |
Cash acquired |  |  |  | 5,955 |
Net assets acquired |  |  |  | 111,513 |
Consideration paid |  |  |  | 104,148 |
Consideration payable |  |  |  | 7,365 |
1 The goodwill arising from the acquisitions mainly represents the future economic value associated to acquired work force and synergies with the Company’s operations. As at September 30, 2021, $75,697,000 of the goodwill is included in the U.S. Commercial and State Government operating segment. An amount of goodwill of $23,985,000 is deductible for tax purposes.

X
- Definition Business Combinations [Abstract] + References No definition available. + Details
Name: | gib_BusinessCombinationsAbstract
Namespace Prefix: | gib_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of detailed information about business combinations. [Refer: Business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2021-01-01 -Section Disclosures application of paragraphs 59 and 61 -URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2021-en-r&doctype=Appendix&subtype=B&dita_xref=IFRS03_gB64-B67_TI -URIDate 2021-03-24 + Details
Name: | ifrs-full_DisclosureOfDetailedInformationAboutBusinessCombinationsExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration