XML 73 R31.htm IDEA: XBRL DOCUMENT
v3.23.3

Amortization, depreciation and impairment | 12 Months Ended
--- | ---
Sep. 30, 2023
Analysis of income and expense [abstract] |
Amortization, depreciation and impairment | Amortization, depreciation and impairment
|  | Year ended September 30
|  | 2023 | 2022
|  | $ | $
Depreciation of PP&E (Note 6) |  | 142,653 |  | 133,651 |
Depreciation of right-of-use assets (Note 7) |  | 143,030 |  | 141,295 |
Impairment of right-of-use assets (Note 7) |  | 2,274 |  | 1,495 |
Amortization of contract costs related to transition costs |  | 55,194 |  | 48,594 |
Amortization of intangible assets (Note 9) |  | 162,971 |  | 139,940 |
Impairment of intangible assets (Note 9) |  | — |  | 3,359 |
Included in costs of services, selling and administrative (Note 23) |  | 506,122 |  | 468,334 |
Amortization of contract costs related to incentives (presented as a reduction of revenue) |  | 2,793 |  | 2,201 |
Amortization of deferred financing fees (presented in finance costs) |  | 816 |  | 829 |
Amortization of premiums and discounts on investments related to funds held for clients (presented net as a reduction (increase) of revenue) |  | (1,832) |  | 37 |
Depreciation of PP&E (presented in integration costs) (Note 6) |  | 712 |  | — |
Impairment of PP&E (presented in integration costs) (Note 6) |  | 648 |  | 858 |
Impairment of PP&E (presented in cost optimization program) (Note 6 and 25) |  | 1,938 |  | — |
Impairment of right-of-use assets (presented in integration costs) (Note 7) |  | 5,143 |  | 2,363 |
Impairment of right-of-use assets (presented in cost optimization program) (Note 7 and 25) |  | 2,232 |  | — |
Amortization of intangible assets (presented in integration costs) (Note 9) |  | 1,076 |  | — |
|  | 519,648 |  | 474,622 |

X
- References No definition available. + Details
Name: | ifrs-full_AnalysisOfIncomeAndExpenseAbstract
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The disclosure of depreciation and amortisation expense. [Refer: Depreciation and amortisation expense] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2023-01-01 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_10_e&doctype=Standard -URIDate 2023-03-23 + Details
Name: | ifrs-full_DisclosureOfDepreciationAndAmortisationExpenseExplanatory
Namespace Prefix: | ifrs-full_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration