XML 116 R78.htm IDEA: XBRL DOCUMENT
v3.24.4

Intangible assets (Details) - CAD ($) | 12 Months Ended
--- | ---
Sep. 30, 2024 | Sep. 30, 2023
Software | Acquired |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | $ 53,435,000 |
Ending balance | 63,067,000 | $ 53,435,000
Software internally developed | Internally developed |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | 35,038,000 |
Ending balance | 28,082,000 | 35,038,000
Business solutions | Acquired |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | 22,185,000 |
Ending balance | 18,456,000 | 22,185,000
Business solutions | Internally developed |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | 367,278,000 |
Ending balance | 383,834,000 | 367,278,000
Client relationships and backlog |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | 145,167,000 |
Ending balance | 225,136,000 | 145,167,000
Beginning balance | 623,103,000 |
Impairment | 11,574,000 |
Ending balance | 718,575,000 | 623,103,000
Cost | Software | Acquired |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | 228,673,000 | 238,940,000
Additions | 50,534,000 | 33,963,000
Additions - business acquisitions | 69,000 |
Measurement period adjustment |  | 0
Disposals/retirements | (26,301,000) | (49,103,000)
Foreign currency translation adjustment | 3,203,000 | 4,873,000
Ending balance | 256,178,000 | 228,673,000
Cost | Software internally developed | Internally developed |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | 110,225,000 | 104,486,000
Additions | 7,720,000 | 9,130,000
Additions - business acquisitions | 0 |
Measurement period adjustment |  | 0
Disposals/retirements | (5,806,000) | (3,900,000)
Foreign currency translation adjustment | 931,000 | 509,000
Ending balance | 113,070,000 | 110,225,000
Cost | Business solutions | Acquired |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | 90,139,000 | 78,580,000
Additions | 0 | 19,811,000
Additions - business acquisitions | 0 |
Measurement period adjustment |  | 0
Disposals/retirements | (9,672,000) | (9,002,000)
Foreign currency translation adjustment | 1,309,000 | 750,000
Ending balance | 81,776,000 | 90,139,000
Cost | Business solutions | Internally developed |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | 841,740,000 | 734,021,000
Additions | 100,810,000 | 111,894,000
Additions - business acquisitions | 0 |
Measurement period adjustment |  | 0
Disposals/retirements | (20,221,000) | 0
Foreign currency translation adjustment | 5,968,000 | (4,175,000)
Ending balance | 928,297,000 | 841,740,000
Cost | Client relationships and backlog |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | 1,248,069,000 | 1,231,393,000
Additions | 0 | 0
Additions - business acquisitions | 124,330,000 |
Measurement period adjustment |  | (8,951,000)
Disposals/retirements | 0 | 0
Foreign currency translation adjustment | 39,762,000 | 25,627,000
Ending balance | 1,412,161,000 | 1,248,069,000
Cost |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | 2,518,846,000 | 2,387,420,000
Additions | 159,064,000 | 174,798,000
Additions - business acquisitions | 124,399,000 |
Measurement period adjustment |  | (8,951,000)
Disposals/retirements | (62,000,000) | (62,005,000)
Foreign currency translation adjustment | 51,173,000 | 27,584,000
Ending balance | 2,791,482,000 | 2,518,846,000
Accumulated amortization and impairment | Software | Acquired |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | (175,238,000) | (189,639,000)
Disposals/retirements | 26,301,000 | 49,103,000
Foreign currency translation adjustment | (2,647,000) | (4,227,000)
Amortization expense | 40,088,000 | 30,475,000
Impairment | 1,439,000 |
Ending balance | (193,111,000) | (175,238,000)
Accumulated amortization and impairment | Software internally developed | Internally developed |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | (75,187,000) | (65,323,000)
Disposals/retirements | 5,806,000 | 3,900,000
Foreign currency translation adjustment | (666,000) | (343,000)
Amortization expense | 14,810,000 | 13,421,000
Impairment | 131,000 |
Ending balance | (84,988,000) | (75,187,000)
Accumulated amortization and impairment | Business solutions | Acquired |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | (67,954,000) | (73,094,000)
Disposals/retirements | 9,672,000 | 9,002,000
Foreign currency translation adjustment | (1,200,000) | (588,000)
Amortization expense | 3,838,000 | 3,274,000
Impairment | 0 |
Ending balance | (63,320,000) | (67,954,000)
Accumulated amortization and impairment | Business solutions | Internally developed |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | (474,462,000) | (408,298,000)
Disposals/retirements | 20,221,000 | 0
Foreign currency translation adjustment | (2,517,000) | 2,889,000
Amortization expense | 77,701,000 | 69,053,000
Impairment | 10,004,000 |
Ending balance | (544,463,000) | (474,462,000)
Accumulated amortization and impairment | Client relationships and backlog |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | (1,102,902,000) | (1,035,107,000)
Disposals/retirements | 0 | 0
Foreign currency translation adjustment | (34,819,000) | (19,971,000)
Amortization expense | 49,304,000 | 47,824,000
Impairment | 0 |
Ending balance | (1,187,025,000) | (1,102,902,000)
Accumulated amortization and impairment |  |
Reconciliation of changes in intangible assets other than goodwill [abstract] |  |
Beginning balance | (1,895,743,000) | (1,771,461,000)
Disposals/retirements | 62,000,000 | 62,005,000
Foreign currency translation adjustment | (41,849,000) | (22,240,000)
Amortization expense | 185,741,000 | 164,047,000
Impairment | 11,574,000 |
Ending balance | $ (2,072,907,000) | $ (1,895,743,000)

X
- Definition The increase in intangible assets other than goodwill resulting from acquisitions through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AcquisitionsThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of additions to intangible assets other than goodwill, other than those acquired through business combinations. [Refer: Total for all business combinations [member]; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause i -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_i&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AdditionsOtherThanThroughBusinessCombinationsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of amortisation expense. Amortisation is the systematic allocation of depreciable amounts of intangible assets over their useful lives. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 112 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_112_c&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_AmortisationExpense
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The decrease in intangible assets other than goodwill resulting from disposals. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause ii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_ii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_DisposalsIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of impairment loss recognised in profit or loss for intangible assets other than goodwill. [Refer: Impairment loss recognised in profit or loss; Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause iv -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_iv&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_ImpairmentLossRecognisedInProfitOrLossIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

X
- Definition The increase (decrease) in intangible assets other than goodwill resulting from net exchange differences arising on the translation of the financial statements from the functional currency into a different presentation currency, including the translation of a foreign operation into the presentation currency of the reporting entity. [Refer: Intangible assets other than goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -Clause vii -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e_vii&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IncreaseDecreaseThroughNetExchangeDifferencesIntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The amount of identifiable non-monetary assets without physical substance. This amount does not include goodwill. [Refer: Goodwill] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 38 -IssueDate 2024-01-01 -Paragraph 118 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=38&code=ifrs-tx-2024-en-r&anchor=para_118_e&doctype=Standard -URIDate 2024-03-27 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Name IAS -Number 1 -IssueDate 2024-01-01 -Paragraph 54 -Subparagraph c -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2024-en-r&anchor=para_54_c&doctype=Standard -URIDate 2024-03-27 + Details
Name: | ifrs-full_IntangibleAssetsOtherThanGoodwill
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of measurement period adjustments recognised for particular assets, liabilities, non-controlling interests or items of consideration if the initial accounting for a business combination is incomplete. The measurement period is the period after the acquisition date during which the acquirer may adjust the provisional amounts recognised for a business combination. [Refer: Non-controlling interests; Total for all business combinations [member]] + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Name IFRS -Number 3 -IssueDate 2024-01-01 -Paragraph B67 -Subparagraph a -Clause iii -URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=3&code=ifrs-tx-2024-en-r&anchor=para_B67_a_iii&doctype=Appendix&subtype=B -URIDate 2024-03-27 + Details
Name: | ifrs-full_MeasurementPeriodAdjustmentsRecognisedForParticularAssetsLiabilitiesNoncontrollingInterestsOrItemsOfConsideration
Namespace Prefix: | ifrs-full_
Data Type: | xbrli:monetaryItemType
Balance Type: | na
Period Type: | duration

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

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_ComputerSoftwareMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MethodsOfGenerationAxis=ifrs-full_NotInternallyGeneratedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=gib_ComputerSoftwareInternalUseMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_MethodsOfGenerationAxis=ifrs-full_InternallyGeneratedMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=gib_ComputerSoftwareBusinessSolutionsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_ClassesOfIntangibleAssetsOtherThanGoodwillAxis=ifrs-full_CustomerrelatedIntangibleAssetsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_GrossCarryingAmountMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | ifrs-full_CarryingAmountAccumulatedDepreciationAmortisationAndImpairmentAndGrossCarryingAmountAxis=ifrs-full_AccumulatedDepreciationAndAmortisationMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |