Summary of significant accounting policies (Tables)

12 Months Ended

Dec. 31, 2023

Summary of significant accounting policies

Disclosure of accounting policies requiring a more significant choice among policies and/or a more significant application of judgment

Accounting policy requiring a more
significant choice among policies
and/or a more significant application
of judgment

Accounting policy

Yes

General application

(a) Basis of presentation

(b) Consolidation

(d) Financial instruments—recognition and measurement

(e) Hedge accounting

Results of operations focused

(f) Revenue recognition

(g) Depreciation, amortization and impairment

(h) Translation of foreign currencies

(i) Income and other taxes

(j) Share-based compensation

(k) Employee future benefit plans

Financial position focused

(l) Cash and cash equivalents

(m) Property, plant and equipment; intangible assets

(n) Provisions

(o) Lease liabilities

(p) Business combinations

The table above summarizes our accounting policies, including those that require a more significant choice or application of judgment, and thus are considered our material accounting policies in accordance with IAS 1, Presentation of Financial Statements.

Schedule of useful lives of property, plant, and equipment, right-of-use lease assets and intangible assets

Estimated useful lives for our property, plant and equipment and right-of-use assets subject to depreciation are as follows:


			Estimated useful lives
Computer hardware and network assets			3 to 7 years
Buildings and leasehold improvements			5 to 20 years
Furniture and equipment			3 to 7 years
Right-of-use lease assets			3 to 20 years

Estimated useful lives for our intangible assets subject to amortization are as follows:


			Estimated useful lives
Customer contracts and related customer relationships			4 to 15 years
Software			3 to 7 years
Brand			3 years
Standard operating procedures			5 years
Crowdsource assets			8 years