Significant accounting policies, judgments and estimation uncertainty (Tables)

12 Months Ended

Jun. 30, 2019

Corporate Information And Statement Of IFRS Compliance [Abstract]

Disclosure of detailed information about property, plant and equipment

Amortization is provided, commencing when the asset is available for use, over the estimated useful life of the asset, using the following annual rates and methods:

Buildings	4% declining-balance
Furniture, fixtures and other equipment	5% to 20% declining-balance
Computer equipment	30% declining-balance
Post-production equipment	30% declining-balance
Computer software	2 years-straight-line
Website design	2 years-straight-line
Leasehold improvements	Straight-line over the term of lease

	Land		Building		Furniture, fixtures and equipment		Computer equipment		Post-production equipment		Computer software		Leasehold improvements		Total
	$		$		$		$		$		$		$		$
For the year ended June 30, 2018
Opening net book value	4,276		1,938		2,111		2,325		8,288		896		11,162		30,996
Additions	—		73		349		852		6,055		331		616		8,276
Disposals, net	—		—		—		—		—		—		(104	)	(104	)
Amortization	—		(78	)	(738	)	(1,147	)	(4,907	)	(429	)	(1,529	)	(8,828	)
Foreign exchange differences	—		—		1		84		—		9		2		96
	4,276		1,933		1,723		2,114		9,436		807		10,147		30,436
At June 30, 2018
Cost	4,276		2,143		6,630		13,388		20,021		5,227		14,884		66,569
Accumulated amortization	—		(210	)	(4,916	)	(11,566	)	(10,585	)	(4,485	)	(4,755	)	(36,517	)
Foreign exchange	—		—		9		292		—		65		18		384
Net book value	4,276		1,933		1,723		2,114		9,436		807		10,147		30,436
For the year ended June 30, 2019
Opening net book value	4,276		1,933		1,723		2,114		9,436		807		10,147		30,436
Additions	—		—		52		877		2,190		1,050		2		4,171
Acquisitions (note 5)	—		—		—		26		—		—		—		26
Disposals, net	(4,276	)	(1,874	)	(148	)	(699	)	—		—		(9	)	(7,006	)
Amortization	—		(59	)	(381	)	(965	)	(4,527	)	(933	)	(1,466	)	(8,331	)
Foreign exchange	—		—		—		56		—		—		—		56
	—		—		1,246		1,409		7,099		924		8,674		19,352
At June 30, 2019
Cost	—		—		6,534		13,592		22,211		6,277		14,877		63,491
Accumulated amortization	—		—		(5,297	)	(12,531	)	(15,112	)	(5,418	)	(6,221	)	(44,579	)
Foreign exchange	—		—		9		348		—		65		18		440
Net book value	—		—		1,246		1,409		7,099		924		8,674		19,352

Disclosure of detailed information about intangible assets

Amortization is provided on a straight-line basis over the estimated useful life of the assets, using the following annual rates and methods:

Broadcaster relationships	7 to 10 years straight-line
Customer relationships	10 years straight-line
Customer representation agreements	5 years straight-line
Brands	10 to 20 years straight-line or indefinite life
Production and distribution rights	10 to 25 years straight-line
Production backlog	2 to 3 years straight-line
Non-compete contracts	3 years straight-line
Production software	5 years straight-line

	June 30, 2019		June 30, 2018
	$		$
Net opening acquired and library content	147,088		155,940
Additions	—		8,406
Write-down of acquired and library content	(12,928	)	(3,402	)
Amortization	(14,431	)	(15,916	)
Foreign exchange	(1,482	)	2,060
	118,247		147,088

	Broadcast licenses (4)	Broadcaster relationships		Customer relationships and representation agreements		Brands (1)		Production and distribution rights (2)		Other (3)		Total
	$	$		$		$		$		$		$
For the year ended June 30, 2018
Opening net book value	67,800	531		18,680		444,581		22,953		863		555,408
Additions	—	—		—		—		—		1,074		1,074
Amortization	—	(299	)	(2,792	)	(8,899	)	(2,458	)	(898	)	(15,346	)
Impairment	—	—		—		(1,059	)	—		—		(1,059	)
Foreign exchange differences	—	—		89		6,091		674		66		6,920
Net book value	67,800	232		15,977		440,714		21,169		1,105		546,997
At June 30, 2018
Cost	67,800	7,362		27,920		457,201		30,946		8,401		599,630
Accumulated amortization and impairment	—	(7,174	)	(12,472	)	(22,817	)	(6,009	)	(7,362	)	(55,834	)
Foreign exchange differences	—	44		529		6,330		(3,768	)	66		3,201
Net book value	67,800	232		15,977		440,714		21,169		1,105		546,997
For the year ended June 30, 2019
Opening net book value	67,800	232		15,977		440,714		21,169		1,105		546,997
Additions	—	—		—		260		—		81		341
Acquisitions (note 5)	—	—		3,918		—		—		—		3,918
Impairment	—	—		—		(67,726	)	—		—		(67,726	)
Amortization	—	(21	)	(2,887	)	(8,100	)	(2,354	)	(958	)	(14,320	)
Foreign exchange differences	—	—		(407	)	(2,055	)	(894	)	(22	)	(3,378	)
Net book value	67,800	211		16,601		363,093		17,921		206		465,832
At June 30, 2019
Cost	67,800	7,362		31,838		389,735		30,946		8,482		536,163
Accumulated amortization and impairment	—	(7,195	)	(15,359	)	(30,917	)	(8,363	)	(8,320	)	(70,154	)
Foreign exchange differences	—	44		122		4,275		(4,662	)	44		(177	)
Net book value	67,800	211		16,601		363,093		17,921		206		465,832

(1) Included in Brands are $348,246 of indefinite life intangibles (2018 - $350,419).

(2) Productions and distribution rights represent rights acquired by the Company to produce and/or distribute television content where the Company does not own the underlying intellectual properties.

(3) Comprised of production backlog, non-compete contracts and production software.

(4) All broadcast licenses relate to the operations of DHX Television.

Reconciliation of impact of IFRS 15

The following is a reconciliation of the impact of IFRS 15 for the year ended June 30, 2019:

	June 30, 2019
	$
Revenue under IFRS 15, as reported	439,800
Impact of IFRS 15 on revenue:
Revenue on minimum guarantees (1)	(3,693	)
Revenue on proprietary production shows (2)	1,544
Revenue on distribution licenses (3)	1,834
Revenue under IAS 18	439,485
Direct production costs and expense of film and television produced under IFRS 15, as reported	253,003
Impact of IFRS 15 on Direct production costs and expense of film and television produced: (4)	926
Direct production costs and expense of film and television produced under IAS 18	253,929

⁽¹⁾ Revenue on minimum guarantees - these are minimum guarantees on royalties in the consumer products-owned channel that were previously recognized at the inception of the license period but under IFRS 15 are recognized over the license term as a "right-to-access license", resulting in a corresponding adjustment to deferred revenue.

⁽²⁾ Revenue on proprietary production shows - these are proprietary production revenues that would have met the previous revenue recognition criteria under IAS 18 and recognized at a point in time with a corresponding adjustment to amounts receivable, but have been deferred under IFRS 15 as the risks and rewards of ownership under IAS 18 transferred to the customer at an earlier date than control was transferred under IFRS 15.

⁽³⁾ Revenue on distribution licenses - these are distribution revenues that would have met the previous revenue recognition criteria under IAS 18 and recognized at a point in time with a corresponding adjustment to amounts receivable, but have been deferred under IFRS 15 as the risks and rewards of ownership under IAS 18 transferred to the customer at an earlier date than control transferred under IFRS 15.

⁽⁴⁾ Direct production and new media costs - these costs are the expense of film and television produced related to proprietary production shows that have been deferred, with a corresponding adjustment to investment in film and television programs.