XML 54 R39.htm IDEA: XBRL DOCUMENT v3.24.0.1

Financial assets and liabilities - Summary of Trade and Other Receivables (Details) - USD ($) $ in Thousands	Dec. 31, 2023	Jun. 30, 2023
Disclosure Of Financial Assets And Liabilities [Abstract]
Trade debtors	$ 1,804	$ 2,276
Tax incentives recoverable	1,271	2,363
Foreign withholding tax recoverable	471	471
U.S. Tax credits	0	1,473
Net investment in sublease	216	195
Interest receivables	11	18
Other recoverable taxes (Goods and services tax and value-added tax)	225	202
Trade and other receivables	$ 3,998	$ 6,998

X

- Definition

The amount of current interest receivable. [Refer: Interest receivable]

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 112
-Subparagraph c
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_112_c&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_CurrentInterestReceivable
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The gross investment in the finance lease discounted at the interest rate implicit in the lease. Finance lease is a lease that transfers substantially all the risks and rewards incidental to ownership of an underlying asset. Gross investment in the finance lease is the sum of: (a) the lease payments receivable by a lessor under a finance lease; and (b) any unguaranteed residual value accruing to the lessor. Interest rate implicit in the lease is the rate of interest that causes the present value of (a) the lease payments and (b) the unguaranteed residual value to equal to the sum of (i) the fair value of the underlying asset and (ii) the initial direct costs of the lessor.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2023-01-01
-Paragraph 94
-URI https://taxonomy.ifrs.org/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2023-en-r&anchor=para_94&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_NetInvestmentInFinanceLease
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of receivables from taxes other than income tax. Income taxes include all domestic and foreign taxes that are based on taxable profits. Income taxes also include taxes, such as withholding taxes, that are payable by a subsidiary, associate or joint arrangement on distributions to the reporting entity.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 78
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_ReceivablesFromTaxesOtherThanIncomeTax
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount of current trade receivables and current other receivables. [Refer: Current trade receivables; Other current receivables]

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 54
-Subparagraph h
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_54_h&doctype=Standard
-URIDate 2023-03-23

Reference 2: http://www.xbrl.org/2003/role/disclosureRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 78
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_TradeAndOtherCurrentReceivables
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The amount due from customers for goods and services sold.

+ References

Reference 1: http://www.xbrl.org/2003/role/exampleRef
-Name IAS
-Number 1
-IssueDate 2023-01-01
-Paragraph 78
-Subparagraph b
-URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2023-en-r&anchor=para_78_b&doctype=Standard
-URIDate 2023-03-23

+ Details

Name:	ifrs-full_TradeReceivables
Namespace Prefix:	ifrs-full_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Disclosure of financial assets and liabilities abstract.

+ References

No definition available.

+ Details

Name:	meso_DisclosureOfFinancialAssetsAndLiabilitiesAbstract
Namespace Prefix:	meso_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Foreign withholding tax recoverable.

+ References

No definition available.

+ Details

Name:	meso_ForeignWithholdingTaxRecoverable
Namespace Prefix:	meso_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Receivable from tax credits.

+ References

No definition available.

+ Details

Name:	meso_ReceivableFromTaxCredits
Namespace Prefix:	meso_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

Research And Development Tax Incentive Credit Receivable

+ References

No definition available.

+ Details

Name:	meso_ResearchAndDevelopmentTaxIncentiveCreditReceivable
Namespace Prefix:	meso_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant