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v3.24.4

Summary of material accounting policies (Tables) | 12 Months Ended
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Sep. 30, 2024
Disclosure Of Material Accounting Policies [Abstract] |
Disclosure of detailed information about property, plant and equipment |
Buildings | 10 to 40 years
Leasehold improvements | Lesser of the useful life or lease term
Furniture, fixtures and equipment | 3 to 10 years
Computer equipment | 3 to 5 years
| Land and buildings | Leasehold improvements | Furniture, fixtures and equipment | Computer equipment | Total
| $ | $ | $ | $ | $
Cost |  |  |  |  |
As at September 30, 2023 | 81,381 |  | 256,804 |  | 149,271 |  | 620,371 |  | 1,107,827 |
Additions | 6,032 |  | 17,724 |  | 12,253 |  | 72,515 |  | 108,524 |
Additions - business acquisitions (Note 27) | — |  | 96 |  | 196 |  | 1,086 |  | 1,378 |
Disposals/retirements | (10,236) |  | (27,142) |  | (19,273) |  | (86,710) |  | (143,361) |
Foreign currency translation adjustment | 3,353 |  | 5,768 |  | 2,754 |  | 17,057 |  | 28,932 |
As at September 30, 2024 | 80,530 |  | 253,250 |  | 145,201 |  | 624,319 |  | 1,103,300 |
Accumulated depreciation |  |  |  |  |
As at September 30, 2023 | 26,979 |  | 165,260 |  | 94,710 |  | 431,602 |  | 718,551 |
Depreciation expense (Note 24) | 2,550 |  | 28,974 |  | 12,988 |  | 90,306 |  | 134,818 |
Impairment (Note 24) | 115 |  | 1,966 |  | 465 |  | 149 |  | 2,695 |
Disposals/retirements | (4,985) |  | (26,945) |  | (19,273) |  | (86,710) |  | (137,913) |
Foreign currency translation adjustment | 1,324 |  | 4,284 |  | 1,368 |  | 11,350 |  | 18,326 |
As at September 30, 2024 | 25,983 |  | 173,539 |  | 90,258 |  | 446,697 |  | 736,477 |
Net carrying amount as at September 30, 2024 | 54,547 |  | 79,711 |  | 54,943 |  | 177,622 |  | 366,823 |
| Land and buildings | Leasehold improvements | Furniture, fixtures and equipment | Computer equipment | Total
| $ | $ | $ | $ | $
Cost |  |  |  |  |
As at September 30, 2022 | 77,371 |  | 262,972 |  | 152,083 |  | 598,725 |  | 1,091,151 |
Additions | 1,933 |  | 29,301 |  | 16,145 |  | 111,011 |  | 158,390 |
Disposals/retirements | (167) |  | (39,269) |  | (20,477) |  | (100,769) |  | (160,682) |
Foreign currency translation adjustment | 2,244 |  | 3,800 |  | 1,520 |  | 11,404 |  | 18,968 |
As at September 30, 2023 | 81,381 |  | 256,804 |  | 149,271 |  | 620,371 |  | 1,107,827 |
Accumulated depreciation |  |  |  |  |
As at September 30, 2022 | 23,467 |  | 170,647 |  | 101,302 |  | 426,127 |  | 721,543 |
Depreciation expense (Note 24) | 3,234 |  | 28,697 |  | 12,675 |  | 98,759 |  | 143,365 |
Impairment (Note 24) | — |  | 2,163 |  | 423 |  | — |  | 2,586 |
Disposals/retirements | (167) |  | (39,269) |  | (20,477) |  | (100,769) |  | (160,682) |
Foreign currency translation adjustment | 445 |  | 3,022 |  | 787 |  | 7,485 |  | 11,739 |
As at September 30, 2023 | 26,979 |  | 165,260 |  | 94,710 |  | 431,602 |  | 718,551 |
Net carrying amount as at September 30, 2023 | 54,402 |  | 91,544 |  | 54,561 |  | 188,769 |  | 389,276 |
Disclosure of estimated useful lives of intangible assets |
Software | 1 to 8 years
Business solutions | 3 to 10 years
Client relationships and backlog | 5 to 7 years
| Software | Software internally developed | Business solutions acquired | Business solutions internally developed |  | Client relationships and backlog | Total
| $ | $ | $ | $ |  | $ | $
Cost |  |  |  |  |  |  |
As at September 30, 2023 | 228,673 |  | 110,225 |  | 90,139 |  | 841,740 |  |  | 1,248,069 |  | 2,518,846 |
Additions | 50,534 |  | 7,720 |  | — |  | 100,810 |  |  | — |  | 159,064 |
Business acquisitions (Note 27) | 69 |  | — |  | — |  | — |  |  | 124,330 |  | 124,399 |
Disposals/retirements | (26,301) |  | (5,806) |  | (9,672) |  | (20,221) |  |  | — |  | (62,000) |
Foreign currency translation adjustment | 3,203 |  | 931 |  | 1,309 |  | 5,968 |  |  | 39,762 |  | 51,173 |
As at September 30, 2024 | 256,178 |  | 113,070 |  | 81,776 |  | 928,297 |  |  | 1,412,161 |  | 2,791,482 |
Accumulated amortization and impairment |  |  |  |  |  |  |
As at September 30, 2023 | 175,238 |  | 75,187 |  | 67,954 |  | 474,462 |  |  | 1,102,902 |  | 1,895,743 |
Amortization expense (Note 24) | 40,088 |  | 14,810 |  | 3,838 |  | 77,701 |  |  | 49,304 |  | 185,741 |
Impairment (Note 24) | 1,439 |  | 131 |  | — |  | 10,004 |  |  | — |  | 11,574 |
Disposals/retirements | (26,301) |  | (5,806) |  | (9,672) |  | (20,221) |  |  | — |  | (62,000) |
Foreign currency translation adjustment | 2,647 |  | 666 |  | 1,200 |  | 2,517 |  |  | 34,819 |  | 41,849 |
As at September 30, 2024 | 193,111 |  | 84,988 |  | 63,320 |  | 544,463 |  |  | 1,187,025 |  | 2,072,907 |
Net carrying amount as at September 30, 2024 | 63,067 |  | 28,082 |  | 18,456 |  | 383,834 |  |  | 225,136 |  | 718,575 |
| Software | Software internally developed | Business solutions acquired | Business solutions internally developed |  | Client relationships and backlog | Total
| $ | $ | $ | $ |  | $ | $
Cost |  |  |  |  |  |  |
As at September 30, 2022 | 238,940 |  | 104,486 |  | 78,580 |  | 734,021 |  |  | 1,231,393 |  | 2,387,420 |
Additions | 33,963 |  | 9,130 |  | 19,811 |  | 111,894 |  |  | — |  | 174,798 |
Business acquisitions (Note 27b) | — |  | — |  | — |  | — |  |  | (8,951) |  | (8,951) |
Disposals/retirements | (49,103) |  | (3,900) |  | (9,002) |  | — |  |  | — |  | (62,005) |
Foreign currency translation adjustment | 4,873 |  | 509 |  | 750 |  | (4,175) |  |  | 25,627 |  | 27,584 |
As at September 30, 2023 | 228,673 |  | 110,225 |  | 90,139 |  | 841,740 |  |  | 1,248,069 |  | 2,518,846 |
Accumulated amortization and impairment |  |  |  |  |  |  |
As at September 30, 2022 | 189,639 |  | 65,323 |  | 73,094 |  | 408,298 |  |  | 1,035,107 |  | 1,771,461 |
Amortization expense (Note 24) | 30,475 |  | 13,421 |  | 3,274 |  | 69,053 |  |  | 47,824 |  | 164,047 |
Disposals/retirements | (49,103) |  | (3,900) |  | (9,002) |  | — |  |  | — |  | (62,005) |
Foreign currency translation adjustment | 4,227 |  | 343 |  | 588 |  | (2,889) |  |  | 19,971 |  | 22,240 |
As at September 30, 2023 | 175,238 |  | 75,187 |  | 67,954 |  | 474,462 |  |  | 1,102,902 |  | 1,895,743 |
Net carrying amount as at September 30, 2023 | 53,435 |  | 35,038 |  | 22,185 |  | 367,278 |  |  | 145,167 |  | 623,103 |

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