XML 11 R41.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2

Accounting policies (Tables)

6 Months Ended

Dec. 31, 2019

Accounting policies

Schedule of lease liabilities recognized as at 1 July 2019

		£’000
Operating lease commitments disclosed as at 30 June 2019		8,087
Discounted using the Group’s incremental borrowing rate as at 1 July 2019		6,246
Less short term leases not recognized as a liability		(270)
Lease liability recognized as at 1 July 2019		5,976

X

- Definition

The explanation of the difference between: (a) operating lease commitments disclosed applying IAS 17 at the end of the annual reporting period immediately preceding the date of initial application of IFRS 16, discounted using the incremental borrowing rate at the date of initial application; and (b) lease liabilities recognised in the statement of financial position at the date of initial application of IFRS 16. The incremental borrowing rate is the rate of interest that a lessee would have to pay to borrow over a similar term, and with a similar security, the funds necessary to obtain an asset of a similar value to the right-of-use asset in a similar economic environment.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Name IFRS
-Number 16
-IssueDate 2019-01-01
-Paragraph C12
-Subparagraph b
-URI http://eifrs.ifrs.org/eifrs/xifrs-link?type=IFRS&num=16&code=ifrs-tx-2019-en-r&anchor=para_C12_b&doctype=Appendix&subtype=C
-URIDate 2019-03-27

+ Details

Name:	ifrs-full_ExplanationOfDifferenceBetweenOperatingLeaseCommitmentsDisclosedApplyingIAS17AndLeaseLiabilitiesRecognisedAtDateOfInitialApplicationOfIFRS16Explanatory
Namespace Prefix:	ifrs-full_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

No definition available.

+ References

No definition available.

+ Details

Name:	manu_DisclosureOfSignificantAccountingPoliciesAbstract
Namespace Prefix:	manu_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration