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CRITICAL ACCOUNTING JUDGMENTS AND ESTIMATES | 12 Months Ended
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Jun. 30, 2022
CRITICAL ACCOUNTING JUDGMENTS AND ESTIMATES |
CRITICAL ACCOUNTING JUDGMENTS AND ESTIMATES | 5. CRITICAL ACCOUNTING JUDGMENTS AND ESTIMATES The Group makes certain estimates and assumptions regarding the future. Estimates and judgments are continually evaluated based on historical experience and other factors, including expectations of future events that are believed to be reasonable under the circumstances. In the future, actual experience may differ from these estimates and assumptions. The estimates and assumptions that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year are listed below. Critical estimates
| - | Estimate of the trade receivables impairment provision (Note 4.2).
| - | Estimate of the inventory obsolescence allowance (Note 4.3).
| - | Capitalization and impairment testing of development costs (Notes 4.7).
| - | Impairment of goodwill (Notes 4.7).
| - | Recoverability of investments in joint ventures (Note 4.8).
| - | Fair value of land and buildings (Note 4.9).
| - | Identification and fair value of identifiable intangible assets arising in acquisitions (Note 4.11 y 4.7).
| - | Share-based payments (Notes 4.22).
| - | Recognition and recoverability of deferred tax assets and credit for minimum presumed income tax (Note 9).
| - | Classification of the Convertible Notes as compound instruments and determination of fair value of the liability component from the initial carrying amount (Note 4.14).

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- Definition The disclosure of judgements that management has made in the process of applying the entity's accounting policies that have the most significant effect on amounts recognised in the financial statements along with information about the assumptions that the entity makes about the future, and other major sources of estimation uncertainty at the end of the reporting period, that have a significant risk of resulting in a material adjustment to the carrying amounts of assets and liabilities within the next year. [Refer: Carrying amount [member]] + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Name IAS -Number 1 -IssueDate 2022-03-24 -Paragraph 10 -Subparagraph e -URI https://taxonomy.ifrs.org/xifrs-link?type=IAS&num=1&code=ifrs-tx-2022-en-r&anchor=para_10_e&doctype=Standard -URIDate 2022-03-24 + Details
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