WNS (HOLDINGS) LTD | CIK:0001356570 | 3

  • Filed: 5/16/2018
  • Entity registrant name: WNS (HOLDINGS) LTD (CIK: 0001356570)
  • Generator: Donnelley Financial Solutions
  • SEC filing page: http://www.sec.gov/Archives/edgar/data/1356570/000119312518165444/0001193125-18-165444-index.htm
  • XBRL Instance: http://www.sec.gov/Archives/edgar/data/1356570/000119312518165444/wns-20180331.xml
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  • EDGAR Dashboard: https://edgardashboard.xbrlcloud.com/edgar-dashboard/?cik=0001356570
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  • ifrs-full:ExplanationOfMeasurementBasesUsedInPreparingFinancialStatements

    b. Basis of measurement

    These consolidated financial statements have been prepared on a historical cost convention and on an accrual basis, except for the following material items that have been measured at fair value as required by relevant IFRS:-

     

    a. Derivative financial instruments;

     

    b. Share-based payment transactions;

     

    c. Marketable securities and investments in mutual funds;

     

    d. Investments in fixed maturity plans (FMPs); and

     

    e. Contingent consideration.