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Significant Accounting Policies and Judgments (Tables)
 12 Months Ended
Jun. 30, 2020
Accounting policies, accounting estimates and errors [Abstract]  
Major Subsidiaries Over Which the Company Has Control
The Company’s principal subsidiaries are as follows:
Major subsidiaries
Percentage Ownership
Functional Currency
1769474 Alberta Ltd. (“1769474”)
100%
Canadian Dollar
2105657 Alberta Inc. (“2105657”)
100%
Canadian Dollar
Aurora Cannabis Enterprises Inc. (“ACE”)
100%
Canadian Dollar
Aurora Deutschland GmbH (“Aurora Deutschland”)
100%
European Euro
Aurora Nordic Cannabis A/S (“Aurora Nordic”)
51%
Danish Krone
Cannimed Therapeutics Inc. (“CanniMed”)
100%
Canadian Dollar
H2 Biopharma Inc. (“H2” or “Aurora Eau”)
100%
Canadian Dollar
MedReleaf Corp. (“MedReleaf”)
100%
Canadian Dollar
Peloton Pharmaceuticals Inc. (“Peloton” or “Aurora Vie”)
100%
Canadian Dollar
Whistler Medical marijuana Corporation (“Whistler”)
100%
Canadian Dollar
Adjustments for Change in Accounting Policy
The following is a summary of the impacts to the statement of financial position, the statement of comprehensive loss, and the statement of cash flows for the year ended June 30, 2019:
June 30, 2019
As previously reported
 
Inventory Adjustments

Discontinued Operations
(Note 11(b))

June 30, 2019
Restated

Consolidated Statement of Financial Position
 
 
 
 
Biological assets
51,836

(1,269
)
—

50,567

Inventory
113,641

(2,320
)
—

111,321

Deferred tax liability
91,886

(916
)
—

90,970

Deficit
(283,639
)
(2,672
)
—

(286,311
)
Year ended
June 30, 2019
As previously reported
 
Inventory Adjustments

Discontinued Operations
(Note 11(b))

Year ended
June 30, 2019
Restated

Consolidated Statement of Comprehensive Loss
 
 
 
 
Cost of sales
112,526

11,252

—

123,778

Gross profit before fair value adjustments
135,413

(11,252
)
(2,403
)
121,758

 
 
 
 
 
Changes in fair value of inventory sold
72,129

(308
)
—

71,821

Unrealized gain on changes in fair value of biological assets
(96,531
)
4,028

—

(92,503
)
Gross profit
159,815

(14,972
)
(2,403
)
142,440

 
 
 
 
 
General and administration
172,365

(11,384
)
(1,912
)
159,069

 
 
 
 
 
Deferred tax (recovery) expense
(23,257
)
(916
)
264

(23,909
)
 
 
 
 
 
Net loss from continuing operations
(297,924
)
(2,672
)
(144
)
(300,740
)
Net loss attributable to Aurora shareholders
(290,837
)
(2,672
)
—

(293,509
)
Loss per share (basic and diluted)
(3.63
)
(0.03
)
n/a

(3.66
)
Year ended
June 30, 2019
As previously reported
 
Inventory Adjustments

Discontinued Operations
(Note 11(b))

Year ended
June 30, 2019
Restated

Consolidated Statement of Cash Flows
 
 
 
 
Unrealized gain on changes in fair value of biological assets
(96,531
)
4,028

—

(92,503
)
Changes in fair value of inventory sold
72,129

(308
)
—

71,821

Deferred tax expense (recovery)
(23,257
)
(916
)
264

(23,909
)
Changes in non-cash working capital
(37,952
)
(211
)
878

(37,285
)
Net cash used in operating activities
(192,245
)
—

—

(192,245
)
Adjustments to Opening Balances Resulting From Initial Adoption of IFRS 16
The following table summarizes the adjustments to opening balances resulting from the initial adoption of IFRS 16:
As at July 1, 2019
As previously reported under IAS 17

IFRS 16 transition adjustments

Inventory restatement adjustments
(Note 2(h))

As reported under
IFRS 16

 
$

$

 
$

Prepaid deposits
24,323

(585
)
—

23,738

Property, plant and equipment
765,567

96,049

—

861,616

Current loans and borrowings
(13,758
)
(6,630
)
—

(20,388
)
Non-current loans and borrowings
(127,486
)
(88,834
)
—

(216,320
)
Deficit
283,639

—

2,672

286,311
Reconciliation of Operating Lease Commitments to Opening Balance of Lease Liabilities
The following table reconciles the operating lease commitments as at June 30, 2019 to the opening balance of lease liabilities as at July 1, 2019:
Operating lease commitments as at June 30, 2019
$
94,780

Add: finance lease liabilities recognized as at June 30, 2019
1,326

Add: adjustments as a result of a different treatment for extension and termination options
94,829

Effect of discounting using the lessee's incremental borrowing rate
(88,767
)
Less: lease commitments not yet in effect
(4,068
)
Less: short-term, low-value asset leases and others
(1,318
)
Lease liabilities recognized as at July 1, 2019
$
96,782