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Material accounting policies (Tables)
 12 Months Ended
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
20242023
Ballard Motive Solutions100 %100 %
Guangzhou Ballard Power Systems Co., Ltd.100 %100 %
Ballard Power Systems Europe A/S100 %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 Corporation100 %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 improvementsThe shorter of initial term of the respective lease and
estimated useful life
Production and test equipment
4 to 15 years
December 31, 2024December 31, 2023
Property, plant and equipment owned$9,000 $102,206 
Right-of-use assets21,424 14,119 
$30,424 $116,325 
Property, plant and equipment owned
Net carrying amountsDecember 31, 2024December 31, 2023
Computer equipment$545 $1,405 
Furniture and fixtures3,300 1,436 
Leasehold improvements3,600 2,245 
Production and test equipment95,081 97,120 
Impairment reserve(93,526)— 
$9,000 $102,206 
CostDecember 31, 2023AdditionsDisposalsReclassEffect of movements in exchange ratesDecember 31, 2024
Building$— $852 $— $(852)$— $— 
Computer equipment7,356 178 — — — 7,534 
Furniture and fixtures2,764 10 (376)3,101 (3)5,496 
Leasehold improvements10,780 1,227 — 2,335 7 14,349 
Production and test equipment146,097 23,075 — (5,574)(10)163,588 
$166,997 $25,342 $(376)$(990)$(6)$190,967 
Accumulated depreciationDecember 31, 2023DepreciationDisposalsImpairmentReclassEffect of movements in exchange ratesDecember 31, 2024
Building$— $— $— $852 $(852)$— 
Computer equipment5,951 455 — 585 — (2)6,989 
Furniture and fixtures1,328 474 (200)458 140 (4)2,196 
Leasehold improvements8,535 1,171 87 850 109 (3)10,749 
Production and test equipment48,977 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)$181,967 
CostDecember 31, 2022AdditionsDisposalsReclassEffect of movements in exchange ratesDecember 31, 2023
Building$— $936 $— $— $— $936 
Computer equipment6,741 745 — (130)— 7,356 
Furniture and fixtures2,406 328 — — 30 2,764 
Leasehold improvements9,650 1,103 — — 27 10,780 
Production and test equipment109,202 38,102 (111)(1,041)(55)146,097 
$127,999 $41,214 $(111)$(1,171)$2 $167,933 
Accumulated depreciationDecember 31, 2022DepreciationDisposalsImpairmentReclassEffect of movements in exchange ratesDecember 31, 2023
Building$— $— $— $936 $— $— $936 
Computer equipment5,534 491 — — (73)(1)5,951 
Furniture and fixtures1,083 245 — — (12)12 1,328 
Leasehold improvements8,100 431 — — 4 — 8,535 
Production and test equipment42,938 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 equipmentDecember 31, 2024December 31, 2023
Property$21,179 $13,691 
Equipment34 70 
Vehicle211 358 
$21,424 $14,119 
CostDecember 31, 2023AdditionsDe-recognitionReclassEffect of movements in exchange ratesDecember 31, 2024
Property$34,447 $13,460 $(14,731)$102 $14 $33,292 
Equipment176 — — — — 176 
Vehicle637 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 depreciationDecember 31, 2023DepreciationDe-recognitionReclassEffect of movements in exchange ratesDecember 31, 2024
Property$20,757 $3,794 $(12,434)$1 $(5)$12,113 
Equipment106 35 — — 1 142 
Vehicle278 121 (353)364 7 417 
$21,141 $3,950 $(12,787)$365 $3 $12,672 
CostDecember 31, 2022AdditionsDe-recognitionEffect of movements in exchange ratesDecember 31, 2023
Property$28,844 $5,676 $(73)$— $34,447 
Equipment188 — (11)(1)176 
Vehicle637 150 (135)(15)637 
$29,669 $5,826 $(219)$(16)$35,260 
Accumulated depreciationDecember 31, 2022DepreciationDe-recognitionEffect of movements in exchange ratesDecember 31, 2023
Property$17,357 $3,382 $(3)$21 $20,757 
Equipment72 41 (7)— 106 
Vehicle223 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
GoodwillGoodwill arising on the acquisition of subsidiaries is measured at cost less accumulated impairment losses. Impairment losses on goodwill are not reversed.
Research and developmentExpenditure 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 assetsIntangible 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