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Material accounting policies (Tables) | 12 Months Ended
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Dec. 31, 2024
Corporate information and statement of IFRS compliance [abstract] |
Schedule of Subsidiaries | The consolidated financial statements include the accounts of the Corporation and its principal subsidiaries as follows:
|  | Percentage ownership
|  | 2024 | 2023
Ballard Motive Solutions |  | 100 | % | 100 | %
Guangzhou Ballard Power Systems Co., Ltd. |  | 100 | % | 100 | %
Ballard Power Systems Europe A/S |  | 100 | % | 100 | %
Ballard Hong Kong Ltd. |  | 100 | % | 100 | %
Ballard US Inc. |  | 100 | % | 100 | %
Ballard Services Inc. |  | 100 | % | 100 | %
Ballard Fuel Cell Systems Inc. |  | 100 | % | 100 | %
Ballard Power Corporation |  | 100 | % | 100 | %
Schedule of Detailed Information About Property, Plant and Equipment | The estimated useful lives of property, plant and equipment for current and comparative periods are as follows:
Computer equipment | 3 to 10 years
Furniture and fixtures | 5 to 10 years
Leasehold improvements | The shorter of initial term of the respective lease and
| estimated useful life
Production and test equipment | 4 to 15 years
|  | December 31, 2024 |  | December 31, 2023
Property, plant and equipment owned |  | $ | 9,000 |  |  | $ | 102,206 |
Right-of-use assets |  | 21,424 |  |  | 14,119 |
|  | $ | 30,424 |  |  | $ | 116,325 |
Property, plant and equipment owned
Net carrying amounts |  | December 31, 2024 |  | December 31, 2023
Computer equipment |  | $ | 545 |  |  | $ | 1,405 |
Furniture and fixtures |  | 3,300 |  |  | 1,436 |
Leasehold improvements |  | 3,600 |  |  | 2,245 |
Production and test equipment |  | 95,081 |  |  | 97,120 |
Impairment reserve |  | (93,526) |  |  | — |
|  | $ | 9,000 |  |  | $ | 102,206 |
Cost | December 31, 2023 |  | Additions |  | Disposals |  | Reclass |  | Effect of movements in exchange rates |  | December 31, 2024
Building | $ | — |  |  | $ | 852 |  |  | $ | — |  |  | $ | (852) |  |  | $ | — |  |  | $ | — |
Computer equipment | 7,356 |  |  | 178 |  |  | — |  |  | — |  |  | — |  |  | 7,534 |
Furniture and fixtures | 2,764 |  |  | 10 |  |  | (376) |  |  | 3,101 |  |  | (3) |  |  | 5,496 |
Leasehold improvements | 10,780 |  |  | 1,227 |  |  | — |  |  | 2,335 |  |  | 7 |  |  | 14,349 |
Production and test equipment | 146,097 |  |  | 23,075 |  |  | — |  |  | (5,574) |  |  | (10) |  |  | 163,588 |
| $ | 166,997 |  |  | $ | 25,342 |  |  | $ | (376) |  |  | $ | (990) |  |  | $ | (6) |  |  | $ | 190,967 |
Accumulated depreciation | December 31, 2023 |  | Depreciation |  |  |  |  |  |  |  | Disposals |  | Impairment |  | Reclass |  | Effect of movements in exchange rates |  | December 31, 2024
Building | $ | — |  |  | $ | — |  |  |  |  |  |  |  |  | $ | — |  |  | $ | 852 |  |  | $ | (852) |  |  |  |  | $ | — |
Computer equipment | 5,951 |  |  | 455 |  |  |  |  |  |  |  |  | — |  |  | 585 |  |  | — |  |  | (2) |  |  | 6,989 |
Furniture and fixtures | 1,328 |  |  | 474 |  |  |  |  |  |  |  |  | (200) |  |  | 458 |  |  | 140 |  |  | (4) |  |  | 2,196 |
Leasehold improvements | 8,535 |  |  | 1,171 |  |  |  |  |  |  |  |  | 87 |  |  | 850 |  |  | 109 |  |  | (3) |  |  | 10,749 |
Production and test equipment | 48,977 |  |  | 6,714 |  |  |  |  |  |  |  |  | — |  |  | 13,199 |  |  | (387) |  |  | 4 |  |  | 68,507 |
Impairment reserve | — |  |  | (1,550) |  |  |  |  |  |  |  |  | — |  |  | 95,076 |  |  | — |  |  | — |  |  | $ | 93,526 |
| $ | 64,791 |  |  | $ | 7,264 |  |  |  |  |  |  |  |  | $ | (113) |  |  | $ | 111,020 |  |  | $ | (990) |  |  | $ | (5) |  |  | $ | 181,967 |
Cost | December 31, 2022 |  | Additions |  |  |  | Disposals |  | Reclass |  | Effect of movements in exchange rates |  | December 31, 2023
Building | $ | — |  |  | $ | 936 |  |  |  |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 936 |
Computer equipment | 6,741 |  |  | 745 |  |  |  |  | — |  |  | (130) |  |  | — |  |  | 7,356 |
Furniture and fixtures | 2,406 |  |  | 328 |  |  |  |  | — |  |  | — |  |  | 30 |  |  | 2,764 |
Leasehold improvements | 9,650 |  |  | 1,103 |  |  |  |  | — |  |  | — |  |  | 27 |  |  | 10,780 |
Production and test equipment | 109,202 |  |  | 38,102 |  |  |  |  | (111) |  |  | (1,041) |  |  | (55) |  |  | 146,097 |
| $ | 127,999 |  |  | $ | 41,214 |  |  |  |  | $ | (111) |  |  | $ | (1,171) |  |  | $ | 2 |  |  | $ | 167,933 |
Accumulated depreciation | December 31, 2022 |  | Depreciation |  | Disposals |  | Impairment |  | Reclass |  | Effect of movements in exchange rates |  | December 31, 2023
Building | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 936 |  |  | $ | — |  |  | $ | — |  |  | $ | 936 |
Computer equipment | 5,534 |  |  | 491 |  |  | — |  |  | — |  |  | (73) |  |  | (1) |  |  | 5,951 |
Furniture and fixtures | 1,083 |  |  | 245 |  |  | — |  |  | — |  |  | (12) |  |  | 12 |  |  | 1,328 |
Leasehold improvements | 8,100 |  |  | 431 |  |  | — |  |  | — |  |  | 4 |  |  | — |  |  | 8,535 |
Production and test equipment | 42,938 |  |  | 7,132 |  |  | (23) |  |  | 31 |  |  | (1,090) |  |  | (11) |  |  | 48,977 |
| $ | 57,655 |  |  | $ | 8,299 |  |  | $ | (23) |  |  | $ | 967 |  |  | $ | (1,171) |  |  | $ | — |  |  | $ | 65,727 |
Schedule of Quantitative Information About Right-of-Use Assets | Leased assets are depreciated over the shorter of the lease term or their useful lives unless it is reasonably certain that the Corporation will obtain ownership by the end of the lease term.
Right-of-use asset - Property | 1 to 15 years
Right-of-use asset - Office equipment | 4 to 7 years
Right-of-use asset - Vehicles | 1 to 5 years
The Corporation leases certain assets under lease agreements, comprising primarily of leases of land and buildings, office equipment and vehicles (note 18).
Net carrying amounts included in property, plant and equipment | December 31, 2024 | December 31, 2023
Property | $ | 21,179 |  | $ | 13,691 |
Equipment | 34 |  | 70 |
Vehicle | 211 |  | 358 |
| $ | 21,424 |  | $ | 14,119 |
Cost | December 31, 2023 |  | Additions |  | De-recognition |  | Reclass |  | Effect of movements in exchange rates |  | December 31, 2024
Property | $ | 34,447 |  |  | $ | 13,460 |  |  | $ | (14,731) |  |  | $ | 102 |  |  | $ | 14 |  |  | $ | 33,292 |
Equipment | 176 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | 176 |
Vehicle | 637 |  |  | 91 |  |  | (353) |  |  | 263 |  |  | (10) |  |  | 628 |
| $ | 35,260 |  |  | $ | 13,551 |  |  | $ | (15,084) |  |  | $ | 365 |  |  | $ | 4 |  |  | $ | 34,096 |
9. Property, plant and equipment (cont'd): Right-of-use assets (cont'd)
Accumulated depreciation | December 31, 2023 |  | Depreciation |  | De-recognition |  | Reclass |  | Effect of movements in exchange rates |  | December 31, 2024
Property | $ | 20,757 |  |  | $ | 3,794 |  |  | $ | (12,434) |  |  | $ | 1 |  |  | $ | (5) |  |  | $ | 12,113 |
Equipment | 106 |  |  | 35 |  |  | — |  |  | — |  |  | 1 |  |  | 142 |
Vehicle | 278 |  |  | 121 |  |  | (353) |  |  | 364 |  |  | 7 |  |  | 417 |
| $ | 21,141 |  |  | $ | 3,950 |  |  | $ | (12,787) |  |  | $ | 365 |  |  | $ | 3 |  |  | $ | 12,672 |
Cost | December 31, 2022 |  | Additions |  | De-recognition |  | Effect of movements in exchange rates |  | December 31, 2023
Property | $ | 28,844 |  |  | $ | 5,676 |  |  | $ | (73) |  |  | $ | — |  |  | $ | 34,447 |
Equipment | 188 |  |  | — |  |  | (11) |  |  | (1) |  |  | 176 |
Vehicle | 637 |  |  | 150 |  |  | (135) |  |  | (15) |  |  | 637 |
| $ | 29,669 |  |  | $ | 5,826 |  |  | $ | (219) |  |  | $ | (16) |  |  | $ | 35,260 |
Accumulated depreciation | December 31, 2022 |  | Depreciation |  | De-recognition |  | Effect of movements in exchange rates |  | December 31, 2023
Property | $ | 17,357 |  |  | $ | 3,382 |  |  | $ | (3) |  |  | $ | 21 |  |  | $ | 20,757 |
Equipment | 72 |  |  | 41 |  |  | (7) |  |  | — |  |  | 106 |
Vehicle | 223 |  |  | 109 |  |  | (58) |  |  | 4 |  |  | 278 |
| $ | 17,652 |  |  | $ | 3,532 |  |  | $ | (68) |  |  | $ | 25 |  |  | $ | 21,141 |
Schedule of Recognition and Measurement of Goodwill and Intangible Assets | Recognition and measurement
Goodwill | Goodwill arising on the acquisition of subsidiaries is measured at cost less accumulated impairment losses. Impairment losses on goodwill are not reversed.
Research and development | Expenditure on research activities is recognized in profit or loss as incurred.
| Development expenditure is capitalized only if the expenditure can be measured reliably, the product or process is technically and commercially feasible, future economic benefits are probable and the Corporation intends to and has sufficient resources to complete development and to use or sell the asset. Otherwise, it is recognized in profit or loss as incurred. Subsequent to initial recognition, development expenditure is measured at cost less accumulated amortization and any accumulated impairment losses.
Intangible assets | Intangible assets, including patents, know-how, in-process research and development, trademarks and service marks, customer contracts and relationships, non-compete agreements, and software systems that are acquired or developed by the Corporation and have finite useful lives are measured at cost less accumulated amortization and any accumulated impairment losses.
Schedule of Intangible Assets with Indefinite Useful Life | The estimated useful lives for current and comparative periods are as follows:
ERP management reporting software system | 5 to 7 years
Internally generated fuel cell intangible assets | 3 to 5 years

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