2021 FY 0001683541--06-30 0.0833.5.5 0001683541 2020-07-01 2021-06-30 0001683541 dei:BusinessContactMember 2020-07-01 2021-06-30 xbrli:shares 0001683541 2021-06-30 iso4217:CAD 0001683541 2020-06-30 0001683541 2019-07-01 2020-06-30 iso4217:CAD xbrli:shares 0001683541 ifrs-full:IssuedCapitalMember 2020-06-30 0001683541 ifrs-full:ReserveOfSharebasedPaymentsMember 2020-06-30 0001683541 acb:ReserveOfCompensationOptionsAndWarrantsMember 2020-06-30 0001683541 ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember 2020-06-30 0001683541 ifrs-full:MergerReserveMember 2020-06-30 0001683541 ifrs-full:OtherReservesMember 2020-06-30 0001683541 acb:ReserveForChangeInFairValueMember 2020-06-30 0001683541 acb:ReserveForDeferredTaxesMember 2020-06-30 0001683541 acb:ReserveForShareOfOtherComprehensiveIncomeOrLossFromAssociatesMember 2020-06-30 0001683541 ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember 2020-06-30 0001683541 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2020-06-30 0001683541 ifrs-full:RetainedEarningsMember 2020-06-30 0001683541 ifrs-full:NoncontrollingInterestsMember 2020-06-30 0001683541 ifrs-full:IssuedCapitalMember 2020-07-01 2021-06-30 0001683541 acb:ReserveOfCompensationOptionsAndWarrantsMember 2020-07-01 2021-06-30 0001683541 ifrs-full:OtherReservesMember 2020-07-01 2021-06-30 0001683541 ifrs-full:ReserveOfSharebasedPaymentsMember 2020-07-01 2021-06-30 0001683541 ifrs-full:RetainedEarningsMember 2020-07-01 2021-06-30 0001683541 ifrs-full:NoncontrollingInterestsMember 2020-07-01 2021-06-30 0001683541 acb:ReserveForChangeInFairValueMember 2020-07-01 2021-06-30 0001683541 acb:ReserveForShareOfOtherComprehensiveIncomeOrLossFromAssociatesMember 2020-07-01 2021-06-30 0001683541 ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember 2020-07-01 2021-06-30 0001683541 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2020-07-01 2021-06-30 0001683541 ifrs-full:IssuedCapitalMember 2021-06-30 0001683541 ifrs-full:ReserveOfSharebasedPaymentsMember 2021-06-30 0001683541 acb:ReserveOfCompensationOptionsAndWarrantsMember 2021-06-30 0001683541 ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember 2021-06-30 0001683541 ifrs-full:MergerReserveMember 2021-06-30 0001683541 ifrs-full:OtherReservesMember 2021-06-30 0001683541 acb:ReserveForChangeInFairValueMember 2021-06-30 0001683541 acb:ReserveForDeferredTaxesMember 2021-06-30 0001683541 acb:ReserveForShareOfOtherComprehensiveIncomeOrLossFromAssociatesMember 2021-06-30 0001683541 ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember 2021-06-30 0001683541 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2021-06-30 0001683541 ifrs-full:RetainedEarningsMember 2021-06-30 0001683541 ifrs-full:NoncontrollingInterestsMember 2021-06-30 0001683541 ifrs-full:IssuedCapitalMember 2019-06-30 0001683541 ifrs-full:ReserveOfSharebasedPaymentsMember 2019-06-30 0001683541 acb:ReserveOfCompensationOptionsAndWarrantsMember 2019-06-30 0001683541 ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember 2019-06-30 0001683541 ifrs-full:MergerReserveMember 2019-06-30 0001683541 ifrs-full:OtherReservesMember 2019-06-30 0001683541 acb:ReserveForChangeInFairValueMember 2019-06-30 0001683541 acb:ReserveForDeferredTaxesMember 2019-06-30 0001683541 acb:ReserveForShareOfOtherComprehensiveIncomeOrLossFromAssociatesMember 2019-06-30 0001683541 ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember 2019-06-30 0001683541 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2019-06-30 0001683541 ifrs-full:RetainedEarningsMember 2019-06-30 0001683541 ifrs-full:NoncontrollingInterestsMember 2019-06-30 0001683541 2019-06-30 0001683541 ifrs-full:IssuedCapitalMember 2019-07-01 2020-06-30 0001683541 acb:ReserveOfCompensationOptionsAndWarrantsMember 2019-07-01 2020-06-30 0001683541 ifrs-full:OtherReservesMember 2019-07-01 2020-06-30 0001683541 ifrs-full:ReserveOfEquityComponentOfConvertibleInstrumentsMember 2019-07-01 2020-06-30 0001683541 ifrs-full:RetainedEarningsMember 2019-07-01 2020-06-30 0001683541 ifrs-full:ReserveOfSharebasedPaymentsMember 2019-07-01 2020-06-30 0001683541 ifrs-full:NoncontrollingInterestsMember 2019-07-01 2020-06-30 0001683541 acb:ReserveForChangeInFairValueMember 2019-07-01 2020-06-30 0001683541 acb:ReserveForDeferredTaxesMember 2019-07-01 2020-06-30 0001683541 ifrs-full:AccumulatedOtherComprehensiveIncomeMember 2019-07-01 2020-06-30 0001683541 acb:ReserveForShareOfOtherComprehensiveIncomeOrLossFromAssociatesMember 2019-07-01 2020-06-30 0001683541 ifrs-full:ReserveOfExchangeDifferencesOnTranslationMember 2019-07-01 2020-06-30 acb:facility 0001683541 2020-05-10 0001683541 2020-05-11 xbrli:pure 0001683541 acb:A1769474AlbertaLtd.Member 2021-06-30 2021-06-30 0001683541 acb:A2105657AlbertaInc.Member 2021-06-30 2021-06-30 0001683541 acb:AuroraCannabisEnterprisesInc.Member 2021-06-30 2021-06-30 0001683541 acb:AuroraDeutschlandGmbHMember 2021-06-30 2021-06-30 0001683541 acb:AuroraNordicCannabisASMember 2021-06-30 2021-06-30 0001683541 acb:RelivaLLCMember 2021-06-30 2021-06-30 0001683541 acb:WhistlerMedicalMarijuanaCorporationMember 2021-06-30 2021-06-30 0001683541 acb:ACBCaptiveInsuranceCompanyIncMember 2021-06-30 2021-06-30 0001683541 acb:LettersOfCreditMember 2021-06-30 0001683541 acb:ACBCaptiveInsuranceCompanyIncMember 2021-06-30 iso4217:CAD utr:g 0001683541 ifrs-full:BiologicalAssetsMember acb:AverageStageOfGrowthMeasurementInputMember 2021-06-30 0001683541 srt:ScenarioPreviouslyReportedMember 2020-06-30 0001683541 srt:RevisionOfPriorPeriodErrorCorrectionAdjustmentMember 2020-06-30 0001683541 srt:ScenarioPreviouslyReportedMember 2019-07-01 2020-06-30 0001683541 srt:RevisionOfPriorPeriodErrorCorrectionAdjustmentMember 2019-07-01 2020-06-30 0001683541 acb:RecastedMember 2019-07-01 2020-06-30 0001683541 2020-05-11 2020-05-11 0001683541 acb:ProductionFacilityClosureMember 2020-07-01 2021-06-30 0001683541 acb:ProductionFacilityClosureMember 2019-07-01 2020-06-30 0001683541 acb:SalesWorkforceReductionMember 2020-07-01 2021-06-30 0001683541 acb:SalesWorkforceReductionMember 2019-07-01 2020-06-30 0001683541 acb:CanadaEmergencyWageSubsidyProgramMember 2020-07-01 2021-06-30 0001683541 acb:CanadaEmergencyWageSubsidyProgramMember 2019-07-01 2020-06-30 0001683541 acb:CanadaEmergencyWageSubsidyProgramMember 2021-06-30 0001683541 acb:CanadaEmergencyWageSubsidyProgramMember 2020-06-30 0001683541 acb:CanadaEmergencyWageSubsidyProgramMember 2021-07-01 2021-09-27 0001683541 ifrs-full:MachineryMember 2020-07-01 2021-06-30 0001683541 acb:CannGroupLimitedMember 2020-06-30 0001683541 acb:CannGroupLimitedMember 2020-06-30 2020-06-30 iso4217:AUD iso4217:AUD xbrli:shares 0001683541 acb:CannGroupLimitedMember 2019-07-01 2020-06-30 0001683541 2020-07-23 0001683541 acb:CannGroupLimitedMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-07-23 2020-07-23 0001683541 acb:CannGroupLimitedMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-07-23 0001683541 acb:CannGroupLimitedMember 2020-07-01 2021-06-30 0001683541 acb:CannGroupLimitedMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-10-09 2020-10-09 0001683541 acb:CannGroupLimitedMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-10-09 0001683541 acb:CannGroupLimitedMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-07-01 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:RadientTechnologiesInc.Member 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:RadientTechnologiesInc.Member 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:RadientTechnologiesInc.Member 2020-07-01 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:RadientTechnologiesInc.Member 2019-07-01 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:RadientTechnologiesInc.Member acb:WarrantsMember 2019-07-01 2020-06-30 0001683541 acb:AlcannaInc.Member 2019-07-01 2020-06-30 0001683541 acb:AlcannaInc.Member 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:WarrantsMember acb:AlcannaInc.Member 2019-07-01 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:WarrantsMember acb:AlcannaInc.Member 2020-06-30 acb:instrument 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:CapciumInc.Member 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:CapciumInc.Member 2019-07-01 2020-06-30 acb:debenture 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:CapciumInc.Member 2019-06-30 2019-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:CapciumInc.Member 2020-07-01 2020-07-31 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:CapciumInc.Member 2020-07-31 0001683541 acb:SeriesAPreferenceSharesMember acb:CapciumInc.Member 2020-07-01 2020-07-31 0001683541 acb:SeriesAPreferenceSharesMember acb:CapciumInc.Member 2020-07-31 0001683541 acb:SeriesAPreferenceSharesMember acb:CapciumInc.Member 2020-07-01 2021-06-30 0001683541 acb:CapciumInc.Member acb:SeriesBPreferenceSharesMember 2021-06-30 0001683541 acb:CapciumInc.Member acb:SeriesBPreferenceSharesMember 2020-07-01 2021-06-30 acb:capsule 0001683541 acb:CapciumInc.Member 2020-07-01 2021-06-30 0001683541 ifrs-full:OrdinarySharesMember acb:CapciumInc.Member 2021-06-30 0001683541 ifrs-full:OrdinarySharesMember acb:CapciumInc.Member 2020-06-30 0001683541 acb:CapciumInc.Member 2021-06-30 0001683541 acb:CapciumInc.Member 2020-06-30 0001683541 acb:CapciumInc.Member 2019-07-01 2020-06-30 0001683541 acb:GreenOrganicDutchmanHoldingsLtd.Member ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2019-07-01 2020-06-30 0001683541 acb:GreenOrganicDutchmanHoldingsLtd.Member ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2018-09-27 0001683541 acb:GreenOrganicDutchmanHoldingsLtd.Member ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:GreenOrganicDutchmanHoldingsLtd.Member acb:ParticipationRightWarrantsMember 2019-07-01 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:SubscriptionReceiptWarrantsMember acb:GreenOrganicDutchmanHoldingsLtd.Member 2021-02-28 2021-02-28 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:SubscriptionReceiptWarrantsMember acb:GreenOrganicDutchmanHoldingsLtd.Member 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:SubscriptionReceiptWarrantsMember acb:GreenOrganicDutchmanHoldingsLtd.Member 2020-07-01 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:SubscriptionReceiptWarrantsMember acb:GreenOrganicDutchmanHoldingsLtd.Member 2019-07-01 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:ChoomHoldingsInc.Member 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:ChoomHoldingsInc.Member 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:ChoomHoldingsInc.Member 2020-07-01 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:ChoomHoldingsInc.Member 2019-07-01 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CreditSpreadMeasurementInputMember ifrs-full:CorporateLoansMember acb:ChoomHoldingsInc.Member 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CreditSpreadMeasurementInputMember ifrs-full:CorporateLoansMember acb:ChoomHoldingsInc.Member 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:DividendYieldMeasurementInputMember ifrs-full:CorporateLoansMember acb:ChoomHoldingsInc.Member 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:DividendYieldMeasurementInputMember ifrs-full:CorporateLoansMember acb:ChoomHoldingsInc.Member 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:HistoricalVolatilityForSharesMeasurementInputMember ifrs-full:CorporateLoansMember acb:ChoomHoldingsInc.Member 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:HistoricalVolatilityForSharesMeasurementInputMember ifrs-full:CorporateLoansMember acb:ChoomHoldingsInc.Member 2020-06-30 acb:year 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:ExpectedLifeMeasurementInputMember ifrs-full:CorporateLoansMember acb:ChoomHoldingsInc.Member 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:ExpectedLifeMeasurementInputMember ifrs-full:CorporateLoansMember acb:ChoomHoldingsInc.Member 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:ChoomHoldingsInc.Member 2021-07-08 2021-07-08 0001683541 acb:ChoomHoldingsInc.Member ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-07-08 2021-07-08 0001683541 acb:ChoomHoldingsInc.Member ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-07-08 acb:director 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:ChoomHoldingsInc.Member acb:A2021DebentureMember 2021-07-08 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:WarrantsMember acb:ChoomHoldingsInc.Member 2020-06-30 0001683541 ifrs-full:BottomOfRangeMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:WarrantsMember acb:ChoomHoldingsInc.Member 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:WarrantsMember ifrs-full:TopOfRangeMember acb:ChoomHoldingsInc.Member 2020-06-30 0001683541 acb:ChoomHoldingsInc.Member 2019-12-12 0001683541 acb:ChoomHoldingsInc.Member ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2019-12-11 0001683541 acb:ChoomHoldingsInc.Member 2019-12-12 2019-12-12 0001683541 acb:ChoomHoldingsInc.Member 2019-07-01 2020-06-30 0001683541 acb:ChoomHoldingsInc.Member 2020-11-02 0001683541 acb:ChoomHoldingsInc.Member 2020-11-02 2020-11-02 0001683541 acb:ChoomHoldingsInc.Member 2020-07-01 2021-06-30 0001683541 acb:ChoomHoldingsInc.Member ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-06-30 0001683541 acb:ChoomHoldingsInc.Member 2020-06-30 0001683541 acb:ChoomHoldingsInc.Member 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2021-06-30 iso4217:USD 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2020-07-01 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2019-07-01 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:EstimatedSharePriceMeasurementInputMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:EstimatedSharePriceMeasurementInputMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember ifrs-full:InterestRateMeasurementInputMember acb:InvesteeBMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember ifrs-full:InterestRateMeasurementInputMember acb:InvesteeBMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:DividendYieldMeasurementInputMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:DividendYieldMeasurementInputMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:HistoricalVolatilityForSharesMeasurementInputMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:HistoricalVolatilityForSharesMeasurementInputMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CreditSpreadMeasurementInputMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CreditSpreadMeasurementInputMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:ExpectedLifeMeasurementInputMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:ExpectedLifeMeasurementInputMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:HistoricalVolatilityForSharesMeasurementInputMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2020-07-01 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:HistoricalVolatilityForSharesMeasurementInputMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2019-07-01 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:EstimatedSharePriceMeasurementInputMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2020-07-01 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:EstimatedSharePriceMeasurementInputMember ifrs-full:CorporateLoansMember acb:InvesteeBMember 2019-07-01 2020-06-30 0001683541 acb:December2018DebenturesMember acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember 2018-12-12 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:June2019DebenturesMember ifrs-full:CorporateLoansMember 2019-06-14 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:June2019DebenturesMember ifrs-full:CorporateLoansMember 2019-06-14 2019-06-14 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:November2019DebenturesMember ifrs-full:CorporateLoansMember 2019-11-14 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:November2019DebenturesMember ifrs-full:CorporateLoansMember 2019-11-14 2019-11-14 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:July2020DebenturesMember 2020-07-23 0001683541 acb:HighTideInc.Member acb:July2020DebenturesMember 2021-11-01 0001683541 acb:HighTideInc.Member acb:July2020DebenturesMember 2022-11-01 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:June2019DebenturesAndNovember2019DebenturesMember 2019-11-14 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:June2019DebenturesMember ifrs-full:CorporateLoansMember 2020-07-01 2021-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:November2019DebenturesMember ifrs-full:CorporateLoansMember 2020-07-01 2021-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:June2019DebenturesAndNovember2019DebenturesMember 2020-07-01 2021-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:June2019DebenturesAndNovember2019DebenturesMember 2021-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:June2019DebenturesAndNovember2019DebenturesMember 2020-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:WarrantsMember 2020-07-01 2021-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:WarrantsMember 2021-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:WarrantsMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:HighTideInc.Member 2020-07-01 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:HighTideInc.Member 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:HighTideInc.Member 2020-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:July2020DebenturesMember 2020-07-01 2021-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:July2020DebenturesMember 2019-07-01 2020-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:July2020DebenturesMember 2021-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:July2020DebenturesMember 2020-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember 2020-07-01 2021-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember 2019-07-01 2020-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember 2021-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember 2020-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CreditSpreadMeasurementInputMember ifrs-full:CorporateLoansMember 2021-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CreditSpreadMeasurementInputMember ifrs-full:CorporateLoansMember 2020-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:DividendYieldMeasurementInputMember ifrs-full:CorporateLoansMember 2021-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:DividendYieldMeasurementInputMember ifrs-full:CorporateLoansMember 2020-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:HistoricalVolatilityForSharesMeasurementInputMember ifrs-full:CorporateLoansMember 2021-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:HistoricalVolatilityForSharesMeasurementInputMember ifrs-full:CorporateLoansMember 2020-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:ExpectedLifeMeasurementInputMember ifrs-full:CorporateLoansMember 2021-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:ExpectedLifeMeasurementInputMember ifrs-full:CorporateLoansMember 2020-06-30 0001683541 acb:RestrictedBackInRightWarrantsMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:AustralisCapitalInc.Member 2020-06-30 0001683541 acb:RestrictedBackInRightWarrantsMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:AustralisCapitalInc.Member 2021-06-30 0001683541 acb:RestrictedBackInRightWarrantsMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:AustralisCapitalInc.Member 2021-06-30 2021-06-30 0001683541 acb:RestrictedBackInRightWarrantsMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:AustralisCapitalInc.Member 2020-06-30 2020-06-30 acb:day 0001683541 acb:RestrictedBackInRightWarrantsMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:InterestRateMeasurementInputMember acb:AustralisCapitalInc.Member 2021-06-30 0001683541 acb:RestrictedBackInRightWarrantsMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:InterestRateMeasurementInputMember acb:AustralisCapitalInc.Member 2020-06-30 0001683541 acb:RestrictedBackInRightWarrantsMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:DividendYieldMeasurementInputMember acb:AustralisCapitalInc.Member 2021-06-30 0001683541 acb:RestrictedBackInRightWarrantsMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:DividendYieldMeasurementInputMember acb:AustralisCapitalInc.Member 2020-06-30 0001683541 acb:RestrictedBackInRightWarrantsMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:HistoricalVolatilityForSharesMeasurementInputMember acb:AustralisCapitalInc.Member 2021-06-30 0001683541 acb:RestrictedBackInRightWarrantsMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:HistoricalVolatilityForSharesMeasurementInputMember acb:AustralisCapitalInc.Member 2020-06-30 0001683541 acb:RestrictedBackInRightWarrantsMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:ExpectedLifeMeasurementInputMember acb:AustralisCapitalInc.Member 2021-06-30 0001683541 acb:RestrictedBackInRightWarrantsMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:ExpectedLifeMeasurementInputMember acb:AustralisCapitalInc.Member 2020-06-30 0001683541 acb:RestrictedBackInRightWarrantsMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:AustralisCapitalInc.Member 2020-07-01 2021-06-30 0001683541 acb:RestrictedBackInRightWarrantsMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:AustralisCapitalInc.Member 2019-07-01 2020-06-30 0001683541 acb:EnWaveCorporationMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-04-29 2020-04-29 0001683541 acb:EnWaveCorporationMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-04-29 0001683541 acb:EnWaveCorporationMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-06-30 0001683541 acb:InvesteeCMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember 2021-05-19 0001683541 acb:InvesteeCMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember 2021-06-30 0001683541 acb:InvesteeCMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember acb:HistoricalVolatilityForInterestRateMeasurementInputMember 2021-06-30 0001683541 acb:InvesteeCMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember ifrs-full:InterestRateMeasurementInputMember 2021-06-30 0001683541 acb:InvesteeCMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CreditSpreadMeasurementInputMember ifrs-full:CorporateLoansMember 2021-06-30 0001683541 acb:InvesteeCMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:ExpectedLifeMeasurementInputMember ifrs-full:CorporateLoansMember 2021-06-30 0001683541 ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:MicronWasteTechnologiesInc.Member 2019-06-30 0001683541 acb:CannGroupLimitedMember ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2019-06-30 0001683541 ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:RadientTechnologiesInc.Member 2019-06-30 0001683541 acb:CapciumInc.Member ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2019-06-30 0001683541 acb:GreenOrganicDutchmanHoldingsLtd.Member ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2019-06-30 0001683541 acb:ChoomHoldingsInc.Member ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2019-06-30 0001683541 ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:HighTideInc.Member 2019-06-30 0001683541 acb:EnWaveCorporationMember ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2019-06-30 0001683541 acb:InvestmentsInEquityInstrumentsOtherImmaterialInvestmentsMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember ifrs-full:Level3OfFairValueHierarchyMember 2019-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2019-06-30 0001683541 ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:MicronWasteTechnologiesInc.Member 2019-07-01 2020-06-30 0001683541 acb:CannGroupLimitedMember ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2019-07-01 2020-06-30 0001683541 ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:RadientTechnologiesInc.Member 2019-07-01 2020-06-30 0001683541 acb:CapciumInc.Member ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2019-07-01 2020-06-30 0001683541 acb:GreenOrganicDutchmanHoldingsLtd.Member ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2019-07-01 2020-06-30 0001683541 acb:ChoomHoldingsInc.Member ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2019-07-01 2020-06-30 0001683541 ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:HighTideInc.Member 2019-07-01 2020-06-30 0001683541 acb:EnWaveCorporationMember ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2019-07-01 2020-06-30 0001683541 acb:InvestmentsInEquityInstrumentsOtherImmaterialInvestmentsMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember ifrs-full:Level3OfFairValueHierarchyMember 2019-07-01 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2019-07-01 2020-06-30 0001683541 ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:MicronWasteTechnologiesInc.Member 2020-06-30 0001683541 acb:CannGroupLimitedMember ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-06-30 0001683541 ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:RadientTechnologiesInc.Member 2020-06-30 0001683541 acb:CapciumInc.Member ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-06-30 0001683541 acb:GreenOrganicDutchmanHoldingsLtd.Member ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-06-30 0001683541 acb:ChoomHoldingsInc.Member ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-06-30 0001683541 ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:HighTideInc.Member 2020-06-30 0001683541 acb:EnWaveCorporationMember ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-06-30 0001683541 acb:InvestmentsInEquityInstrumentsOtherImmaterialInvestmentsMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember ifrs-full:Level3OfFairValueHierarchyMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-06-30 0001683541 ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:MicronWasteTechnologiesInc.Member 2020-07-01 2021-06-30 0001683541 acb:CannGroupLimitedMember ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-07-01 2021-06-30 0001683541 ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:RadientTechnologiesInc.Member 2020-07-01 2021-06-30 0001683541 acb:CapciumInc.Member ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-07-01 2021-06-30 0001683541 acb:GreenOrganicDutchmanHoldingsLtd.Member ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-07-01 2021-06-30 0001683541 acb:ChoomHoldingsInc.Member ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-07-01 2021-06-30 0001683541 ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:HighTideInc.Member 2020-07-01 2021-06-30 0001683541 acb:EnWaveCorporationMember ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-07-01 2021-06-30 0001683541 acb:InvestmentsInEquityInstrumentsOtherImmaterialInvestmentsMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember ifrs-full:Level3OfFairValueHierarchyMember 2020-07-01 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2020-07-01 2021-06-30 0001683541 acb:EnWaveCorporationMember 2020-07-01 2021-06-30 0001683541 ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:MicronWasteTechnologiesInc.Member 2021-06-30 0001683541 acb:CannGroupLimitedMember ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-06-30 0001683541 ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:RadientTechnologiesInc.Member 2021-06-30 0001683541 acb:CapciumInc.Member ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-06-30 0001683541 acb:GreenOrganicDutchmanHoldingsLtd.Member ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-06-30 0001683541 acb:ChoomHoldingsInc.Member ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-06-30 0001683541 ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:HighTideInc.Member 2021-06-30 0001683541 acb:EnWaveCorporationMember ifrs-full:Level1OfFairValueHierarchyMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-06-30 0001683541 acb:InvestmentsInEquityInstrumentsOtherImmaterialInvestmentsMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember ifrs-full:Level3OfFairValueHierarchyMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:CapciumInc.Member ifrs-full:Level3OfFairValueHierarchyMember 2019-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:GreenOrganicDutchmanHoldingsLtd.Member ifrs-full:Level2OfFairValueHierarchyMember 2019-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:ChoomHoldingsInc.Member ifrs-full:Level2OfFairValueHierarchyMember 2019-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:InvesteeBMember ifrs-full:Level3OfFairValueHierarchyMember 2019-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:Level2OfFairValueHierarchyMember 2019-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:AustralisCapitalInc.Member ifrs-full:Level2OfFairValueHierarchyMember 2019-06-30 0001683541 acb:InvesteeCMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:Level3OfFairValueHierarchyMember 2019-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:OtherImmaterialInvestmentsMember ifrs-full:Level3OfFairValueHierarchyMember 2019-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember 2019-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:CapciumInc.Member ifrs-full:Level3OfFairValueHierarchyMember 2019-07-01 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:GreenOrganicDutchmanHoldingsLtd.Member ifrs-full:Level2OfFairValueHierarchyMember 2019-07-01 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:ChoomHoldingsInc.Member ifrs-full:Level2OfFairValueHierarchyMember 2019-07-01 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:InvesteeBMember ifrs-full:Level3OfFairValueHierarchyMember 2019-07-01 2020-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:Level2OfFairValueHierarchyMember 2019-07-01 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:AustralisCapitalInc.Member ifrs-full:Level2OfFairValueHierarchyMember 2019-07-01 2020-06-30 0001683541 acb:InvesteeCMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:Level3OfFairValueHierarchyMember 2019-07-01 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:OtherImmaterialInvestmentsMember ifrs-full:Level3OfFairValueHierarchyMember 2019-07-01 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember 2019-07-01 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:CapciumInc.Member ifrs-full:Level3OfFairValueHierarchyMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:GreenOrganicDutchmanHoldingsLtd.Member ifrs-full:Level2OfFairValueHierarchyMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:ChoomHoldingsInc.Member ifrs-full:Level2OfFairValueHierarchyMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:InvesteeBMember ifrs-full:Level3OfFairValueHierarchyMember 2020-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:Level2OfFairValueHierarchyMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:AustralisCapitalInc.Member ifrs-full:Level2OfFairValueHierarchyMember 2020-06-30 0001683541 acb:InvesteeCMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:Level3OfFairValueHierarchyMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:OtherImmaterialInvestmentsMember ifrs-full:Level3OfFairValueHierarchyMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember 2020-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:CapciumInc.Member ifrs-full:Level3OfFairValueHierarchyMember 2020-07-01 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:GreenOrganicDutchmanHoldingsLtd.Member ifrs-full:Level2OfFairValueHierarchyMember 2020-07-01 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:ChoomHoldingsInc.Member ifrs-full:Level2OfFairValueHierarchyMember 2020-07-01 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:InvesteeBMember ifrs-full:Level3OfFairValueHierarchyMember 2020-07-01 2021-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:Level2OfFairValueHierarchyMember 2020-07-01 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:AustralisCapitalInc.Member ifrs-full:Level2OfFairValueHierarchyMember 2020-07-01 2021-06-30 0001683541 acb:InvesteeCMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:Level3OfFairValueHierarchyMember 2020-07-01 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:OtherImmaterialInvestmentsMember ifrs-full:Level3OfFairValueHierarchyMember 2020-07-01 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember 2020-07-01 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:CapciumInc.Member ifrs-full:Level3OfFairValueHierarchyMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:GreenOrganicDutchmanHoldingsLtd.Member ifrs-full:Level2OfFairValueHierarchyMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:ChoomHoldingsInc.Member ifrs-full:Level2OfFairValueHierarchyMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:InvesteeBMember ifrs-full:Level3OfFairValueHierarchyMember 2021-06-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:Level2OfFairValueHierarchyMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:AustralisCapitalInc.Member ifrs-full:Level2OfFairValueHierarchyMember 2021-06-30 0001683541 acb:InvesteeCMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:Level3OfFairValueHierarchyMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:OtherImmaterialInvestmentsMember ifrs-full:Level3OfFairValueHierarchyMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember 2021-06-30 0001683541 acb:CannGroupLimitedMember 2019-06-30 0001683541 acb:AlcannaInc.Member 2019-06-30 0001683541 acb:CTTPharmaceuticalHoldingsInc.Member 2019-06-30 0001683541 acb:CapciumInc.Member 2019-06-30 0001683541 acb:ChoomHoldingsInc.Member 2019-06-30 0001683541 acb:CTTPharmaceuticalHoldingsInc.Member 2019-07-01 2020-06-30 0001683541 acb:CTTPharmaceuticalHoldingsInc.Member 2020-06-30 0001683541 acb:AlcannaInc.Member 2020-07-01 2021-06-30 0001683541 acb:CTTPharmaceuticalHoldingsInc.Member 2020-07-01 2021-06-30 0001683541 acb:CannGroupLimitedMember 2021-06-30 0001683541 acb:AlcannaInc.Member 2021-06-30 0001683541 acb:CTTPharmaceuticalHoldingsInc.Member 2021-06-30 0001683541 acb:AverageSellingPricePerGramMeasurementInputMember 2021-06-30 0001683541 acb:AverageSellingPricePerGramMeasurementInputMember 2020-06-30 0001683541 acb:AverageSellingPricePerGramMeasurementInputMember 2020-07-01 2021-06-30 0001683541 acb:AverageSellingPricePerGramMeasurementInputMember 2019-07-01 2020-06-30 utr:g 0001683541 acb:WeightedAverageYieldPerPlantMeasurementInputMember 2021-06-30 0001683541 acb:WeightedAverageYieldPerPlantMeasurementInputMember 2020-06-30 0001683541 acb:WeightedAverageYieldPerPlantMeasurementInputMember 2020-07-01 2021-06-30 0001683541 acb:WeightedAverageYieldPerPlantMeasurementInputMember 2019-07-01 2020-06-30 0001683541 acb:WeightedAverageEffectiveYieldMeasurementInputMember 2021-06-30 0001683541 acb:WeightedAverageEffectiveYieldMeasurementInputMember 2020-06-30 0001683541 acb:WeightedAverageEffectiveYieldMeasurementInputMember 2020-07-01 2021-06-30 0001683541 acb:WeightedAverageEffectiveYieldMeasurementInputMember 2019-07-01 2020-06-30 0001683541 acb:StandardCostPerGramToCompleteProductionMeasurementInputMember 2021-06-30 0001683541 acb:StandardCostPerGramToCompleteProductionMeasurementInputMember 2020-06-30 0001683541 acb:StandardCostPerGramToCompleteProductionMeasurementInputMember 2020-07-01 2021-06-30 0001683541 acb:StandardCostPerGramToCompleteProductionMeasurementInputMember 2019-07-01 2020-06-30 0001683541 acb:AgriculturalProduceGroupDriedCannabisMember 2020-07-01 2021-06-30 0001683541 acb:AgriculturalProduceGroupDriedCannabisMember 2019-07-01 2020-06-30 0001683541 acb:AgriculturalProduceGroupDriedCannabisMember 2021-06-30 0001683541 acb:AgriculturalProduceGroupDriedCannabisMember 2020-06-30 0001683541 ifrs-full:AtCostMember acb:InventoriesHarvestedCannabisMember 2021-06-30 0001683541 acb:FairValueAdjustmentMember acb:InventoriesHarvestedCannabisMember 2021-06-30 0001683541 acb:InventoriesHarvestedCannabisMember 2021-06-30 0001683541 ifrs-full:AtCostMember acb:InventoriesHarvestedCannabisMember 2020-06-30 0001683541 acb:FairValueAdjustmentMember acb:InventoriesHarvestedCannabisMember 2020-06-30 0001683541 acb:InventoriesHarvestedCannabisMember 2020-06-30 0001683541 acb:InventoriesExtractedCannabisMember ifrs-full:AtCostMember 2021-06-30 0001683541 acb:FairValueAdjustmentMember acb:InventoriesExtractedCannabisMember 2021-06-30 0001683541 acb:InventoriesExtractedCannabisMember 2021-06-30 0001683541 acb:InventoriesExtractedCannabisMember ifrs-full:AtCostMember 2020-06-30 0001683541 acb:FairValueAdjustmentMember acb:InventoriesExtractedCannabisMember 2020-06-30 0001683541 acb:InventoriesExtractedCannabisMember 2020-06-30 0001683541 ifrs-full:AtCostMember acb:InventoriesHempProductsMember 2021-06-30 0001683541 acb:FairValueAdjustmentMember acb:InventoriesHempProductsMember 2021-06-30 0001683541 acb:InventoriesHempProductsMember 2021-06-30 0001683541 ifrs-full:AtCostMember acb:InventoriesHempProductsMember 2020-06-30 0001683541 acb:FairValueAdjustmentMember acb:InventoriesHempProductsMember 2020-06-30 0001683541 acb:InventoriesHempProductsMember 2020-06-30 0001683541 ifrs-full:AtCostMember 2021-06-30 0001683541 acb:FairValueAdjustmentMember 2021-06-30 0001683541 ifrs-full:AtCostMember 2020-06-30 0001683541 acb:FairValueAdjustmentMember 2020-06-30 0001683541 acb:FairValueChangesOnInventorySoldMember 2020-07-01 2021-06-30 0001683541 acb:FairValueChangesOnInventorySoldMember 2019-07-01 2020-06-30 0001683541 acb:CostOfSalesBeforeFairValueAdjustmentsMember 2020-07-01 2021-06-30 0001683541 acb:CostOfSalesBeforeFairValueAdjustmentsMember 2019-07-01 2020-06-30 0001683541 ifrs-full:ComputerEquipmentMember 2020-07-01 2021-06-30 0001683541 ifrs-full:BottomOfRangeMember ifrs-full:MachineryMember 2020-07-01 2021-06-30 0001683541 ifrs-full:MachineryMember ifrs-full:TopOfRangeMember 2020-07-01 2021-06-30 0001683541 ifrs-full:FixturesAndFittingsMember 2020-07-01 2021-06-30 0001683541 ifrs-full:BottomOfRangeMember acb:BuildingsImprovementsMember 2020-07-01 2021-06-30 0001683541 acb:BuildingsImprovementsMember ifrs-full:TopOfRangeMember 2020-07-01 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:LandMember ifrs-full:GrossCarryingAmountMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:LandMember ifrs-full:AccumulatedDepreciationAndAmortisationMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:LandMember acb:ImpairmentDuringPeriodMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:LandMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:LandMember ifrs-full:GrossCarryingAmountMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:LandMember ifrs-full:AccumulatedDepreciationAndAmortisationMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:LandMember acb:ImpairmentDuringPeriodMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:LandMember 2020-06-30 0001683541 acb:BuildingsImprovementsMember acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:GrossCarryingAmountMember 2021-06-30 0001683541 acb:BuildingsImprovementsMember acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:AccumulatedDepreciationAndAmortisationMember 2021-06-30 0001683541 acb:BuildingsImprovementsMember acb:PropertyPlantAndEquipmentOwnedAssetsMember acb:ImpairmentDuringPeriodMember 2021-06-30 0001683541 acb:BuildingsImprovementsMember acb:PropertyPlantAndEquipmentOwnedAssetsMember 2021-06-30 0001683541 acb:BuildingsImprovementsMember acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:GrossCarryingAmountMember 2020-06-30 0001683541 acb:BuildingsImprovementsMember acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:AccumulatedDepreciationAndAmortisationMember 2020-06-30 0001683541 acb:BuildingsImprovementsMember acb:PropertyPlantAndEquipmentOwnedAssetsMember acb:ImpairmentDuringPeriodMember 2020-06-30 0001683541 acb:BuildingsImprovementsMember acb:PropertyPlantAndEquipmentOwnedAssetsMember 2020-06-30 0001683541 ifrs-full:ConstructionInProgressMember acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:GrossCarryingAmountMember 2021-06-30 0001683541 ifrs-full:ConstructionInProgressMember acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:AccumulatedDepreciationAndAmortisationMember 2021-06-30 0001683541 ifrs-full:ConstructionInProgressMember acb:PropertyPlantAndEquipmentOwnedAssetsMember acb:ImpairmentDuringPeriodMember 2021-06-30 0001683541 ifrs-full:ConstructionInProgressMember acb:PropertyPlantAndEquipmentOwnedAssetsMember 2021-06-30 0001683541 ifrs-full:ConstructionInProgressMember acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:GrossCarryingAmountMember 2020-06-30 0001683541 ifrs-full:ConstructionInProgressMember acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:AccumulatedDepreciationAndAmortisationMember 2020-06-30 0001683541 ifrs-full:ConstructionInProgressMember acb:PropertyPlantAndEquipmentOwnedAssetsMember acb:ImpairmentDuringPeriodMember 2020-06-30 0001683541 ifrs-full:ConstructionInProgressMember acb:PropertyPlantAndEquipmentOwnedAssetsMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:GrossCarryingAmountMember ifrs-full:ComputerEquipmentMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:ComputerEquipmentMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember acb:ImpairmentDuringPeriodMember ifrs-full:ComputerEquipmentMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:ComputerEquipmentMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:GrossCarryingAmountMember ifrs-full:ComputerEquipmentMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:ComputerEquipmentMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember acb:ImpairmentDuringPeriodMember ifrs-full:ComputerEquipmentMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:ComputerEquipmentMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:GrossCarryingAmountMember ifrs-full:FixturesAndFittingsMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:FixturesAndFittingsMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:FixturesAndFittingsMember acb:ImpairmentDuringPeriodMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:FixturesAndFittingsMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:GrossCarryingAmountMember ifrs-full:FixturesAndFittingsMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:FixturesAndFittingsMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:FixturesAndFittingsMember acb:ImpairmentDuringPeriodMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:FixturesAndFittingsMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:MachineryMember ifrs-full:GrossCarryingAmountMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:MachineryMember ifrs-full:AccumulatedDepreciationAndAmortisationMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:MachineryMember acb:ImpairmentDuringPeriodMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:MachineryMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:MachineryMember ifrs-full:GrossCarryingAmountMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:MachineryMember ifrs-full:AccumulatedDepreciationAndAmortisationMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:MachineryMember acb:ImpairmentDuringPeriodMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:MachineryMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:GrossCarryingAmountMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:AccumulatedDepreciationAndAmortisationMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember acb:ImpairmentDuringPeriodMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:GrossCarryingAmountMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:AccumulatedDepreciationAndAmortisationMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember acb:ImpairmentDuringPeriodMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember 2020-06-30 0001683541 ifrs-full:LandMember ifrs-full:GrossCarryingAmountMember ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 ifrs-full:LandMember ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 ifrs-full:LandMember acb:ImpairmentDuringPeriodMember ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 ifrs-full:LandMember ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 ifrs-full:LandMember ifrs-full:GrossCarryingAmountMember ifrs-full:RightofuseAssetsMember 2020-06-30 0001683541 ifrs-full:LandMember ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:RightofuseAssetsMember 2020-06-30 0001683541 ifrs-full:LandMember acb:ImpairmentDuringPeriodMember ifrs-full:RightofuseAssetsMember 2020-06-30 0001683541 ifrs-full:LandMember ifrs-full:RightofuseAssetsMember 2020-06-30 0001683541 acb:BuildingsImprovementsMember ifrs-full:GrossCarryingAmountMember ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 acb:BuildingsImprovementsMember ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 acb:BuildingsImprovementsMember acb:ImpairmentDuringPeriodMember ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 acb:BuildingsImprovementsMember ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 acb:BuildingsImprovementsMember ifrs-full:GrossCarryingAmountMember ifrs-full:RightofuseAssetsMember 2020-06-30 0001683541 acb:BuildingsImprovementsMember ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:RightofuseAssetsMember 2020-06-30 0001683541 acb:BuildingsImprovementsMember acb:ImpairmentDuringPeriodMember ifrs-full:RightofuseAssetsMember 2020-06-30 0001683541 acb:BuildingsImprovementsMember ifrs-full:RightofuseAssetsMember 2020-06-30 0001683541 ifrs-full:MachineryMember ifrs-full:GrossCarryingAmountMember ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 ifrs-full:MachineryMember ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 ifrs-full:MachineryMember acb:ImpairmentDuringPeriodMember ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 ifrs-full:MachineryMember ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 ifrs-full:MachineryMember ifrs-full:GrossCarryingAmountMember ifrs-full:RightofuseAssetsMember 2020-06-30 0001683541 ifrs-full:MachineryMember ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:RightofuseAssetsMember 2020-06-30 0001683541 ifrs-full:MachineryMember acb:ImpairmentDuringPeriodMember ifrs-full:RightofuseAssetsMember 2020-06-30 0001683541 ifrs-full:MachineryMember ifrs-full:RightofuseAssetsMember 2020-06-30 0001683541 ifrs-full:GrossCarryingAmountMember ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 acb:ImpairmentDuringPeriodMember ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 ifrs-full:GrossCarryingAmountMember ifrs-full:RightofuseAssetsMember 2020-06-30 0001683541 ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:RightofuseAssetsMember 2020-06-30 0001683541 acb:ImpairmentDuringPeriodMember ifrs-full:RightofuseAssetsMember 2020-06-30 0001683541 ifrs-full:RightofuseAssetsMember 2020-06-30 0001683541 ifrs-full:GrossCarryingAmountMember 2021-06-30 0001683541 ifrs-full:AccumulatedDepreciationAndAmortisationMember 2021-06-30 0001683541 acb:ImpairmentDuringPeriodMember 2021-06-30 0001683541 ifrs-full:GrossCarryingAmountMember 2020-06-30 0001683541 ifrs-full:AccumulatedDepreciationAndAmortisationMember 2020-06-30 0001683541 acb:ImpairmentDuringPeriodMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:LandMember 2020-07-01 2021-06-30 0001683541 acb:BuildingsImprovementsMember acb:PropertyPlantAndEquipmentOwnedAssetsMember 2020-07-01 2021-06-30 0001683541 ifrs-full:ConstructionInProgressMember acb:PropertyPlantAndEquipmentOwnedAssetsMember 2020-07-01 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:ComputerEquipmentMember 2020-07-01 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:FixturesAndFittingsMember 2020-07-01 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:MachineryMember 2020-07-01 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember 2020-07-01 2021-06-30 0001683541 ifrs-full:LandMember ifrs-full:RightofuseAssetsMember 2020-07-01 2021-06-30 0001683541 acb:BuildingsImprovementsMember ifrs-full:RightofuseAssetsMember 2020-07-01 2021-06-30 0001683541 ifrs-full:MachineryMember ifrs-full:RightofuseAssetsMember 2020-07-01 2021-06-30 0001683541 ifrs-full:RightofuseAssetsMember 2020-07-01 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember acb:RestructuringFacilitiesAndColombiaLandMember 2020-07-01 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:AccumulatedDepreciationAndAmortisationMember 2020-07-01 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember acb:OperatingSubleasesMember 2021-06-30 0001683541 acb:OperatingSubleasesMember ifrs-full:RightofuseAssetsMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:LandMember 2019-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:LandMember 2019-07-01 2020-06-30 0001683541 acb:BuildingsImprovementsMember acb:PropertyPlantAndEquipmentOwnedAssetsMember 2019-06-30 0001683541 acb:BuildingsImprovementsMember acb:PropertyPlantAndEquipmentOwnedAssetsMember 2019-07-01 2020-06-30 0001683541 ifrs-full:ConstructionInProgressMember acb:PropertyPlantAndEquipmentOwnedAssetsMember 2019-06-30 0001683541 ifrs-full:ConstructionInProgressMember acb:PropertyPlantAndEquipmentOwnedAssetsMember 2019-07-01 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:ComputerEquipmentMember 2019-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:ComputerEquipmentMember 2019-07-01 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:FixturesAndFittingsMember 2019-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:FixturesAndFittingsMember 2019-07-01 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:MachineryMember 2019-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember ifrs-full:MachineryMember 2019-07-01 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember 2019-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember 2019-07-01 2020-06-30 0001683541 ifrs-full:LandMember ifrs-full:RightofuseAssetsMember 2019-06-30 0001683541 ifrs-full:LandMember ifrs-full:RightofuseAssetsMember 2019-07-01 2020-06-30 0001683541 acb:BuildingsImprovementsMember ifrs-full:RightofuseAssetsMember 2019-06-30 0001683541 acb:BuildingsImprovementsMember ifrs-full:RightofuseAssetsMember 2019-07-01 2020-06-30 0001683541 ifrs-full:MachineryMember ifrs-full:RightofuseAssetsMember 2019-06-30 0001683541 ifrs-full:MachineryMember ifrs-full:RightofuseAssetsMember 2019-07-01 2020-06-30 0001683541 ifrs-full:RightofuseAssetsMember 2019-06-30 0001683541 ifrs-full:RightofuseAssetsMember 2019-07-01 2020-06-30 0001683541 acb:ExeterJamaicaAndUruguayPropertiesMember acb:PropertyPlantAndEquipmentOwnedAssetsMember 2019-07-01 2020-06-30 0001683541 acb:ProductionFacilitiesMember 2020-07-01 2021-06-30 0001683541 acb:ProductionFacilitiesMember 2021-06-30 0001683541 acb:AuroraSunFacilityMember 2021-06-30 0001683541 acb:AuroraSunFacilityMember 2020-06-30 0001683541 acb:NordicSkyFacilityMember 2021-06-30 0001683541 acb:NordicSkyFacilityMember 2020-06-30 0001683541 acb:CertainEuropeanPropertyPlantAndEquipmentMember 2020-07-01 2021-06-30 0001683541 acb:CanadianCustomEquipmentMember 2020-07-01 2021-06-30 0001683541 acb:AuroraSunFacilityMember 2020-07-01 2021-06-30 0001683541 acb:ManufacturingFacilitiesMember 2020-07-01 2021-06-30 0001683541 acb:NordicSkyFacilityMember 2019-07-01 2020-06-30 0001683541 acb:ExeterPropertyMember 2019-07-01 2020-06-30 0001683541 acb:ExeterPropertyMember 2019-11-01 2021-09-30 0001683541 acb:ProductionFacilitiesMember 2019-07-01 2020-06-30 0001683541 acb:CanadianHempCashGeneratingUnitMember 2020-03-31 0001683541 acb:CanadianHempCashGeneratingUnitMember 2020-01-01 2020-03-31 0001683541 acb:CanadianHempCashGeneratingUnitMember 2020-04-01 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentOwnedAssetsMember acb:CanadianHempCashGeneratingUnitMember 2019-07-01 2020-06-30 0001683541 acb:CanadianHempCashGeneratingUnitMember ifrs-full:RightofuseAssetsMember 2019-07-01 2020-06-30 0001683541 acb:LatinAmericanHempAndEuropeanHempCashGeneratingUnitsMember 2019-07-01 2020-06-30 0001683541 acb:ExeterPropertyMember 2019-06-30 0001683541 acb:JamaicaPropertyMember 2019-06-30 0001683541 acb:UruguayPropertiesMember 2019-06-30 0001683541 acb:ColombiaPropertyMember 2019-06-30 0001683541 acb:RestructuringFacilitiesClosureMember 2019-06-30 0001683541 acb:ExeterPropertyMember 2019-07-01 2020-06-30 0001683541 acb:JamaicaPropertyMember 2019-07-01 2020-06-30 0001683541 acb:UruguayPropertiesMember 2019-07-01 2020-06-30 0001683541 acb:ColombiaPropertyMember 2019-07-01 2020-06-30 0001683541 acb:RestructuringFacilitiesClosureMember 2019-07-01 2020-06-30 0001683541 acb:ExeterPropertyMember 2020-06-30 0001683541 acb:JamaicaPropertyMember 2020-06-30 0001683541 acb:UruguayPropertiesMember 2020-06-30 0001683541 acb:ColombiaPropertyMember 2020-06-30 0001683541 acb:RestructuringFacilitiesClosureMember 2020-06-30 0001683541 acb:ExeterPropertyMember 2020-07-01 2021-06-30 0001683541 acb:JamaicaPropertyMember 2020-07-01 2021-06-30 0001683541 acb:UruguayPropertiesMember 2020-07-01 2021-06-30 0001683541 acb:ColombiaPropertyMember 2020-07-01 2021-06-30 0001683541 acb:RestructuringFacilitiesClosureMember 2020-07-01 2021-06-30 0001683541 acb:ExeterPropertyMember 2021-06-30 0001683541 acb:JamaicaPropertyMember 2021-06-30 0001683541 acb:UruguayPropertiesMember 2021-06-30 0001683541 acb:ColombiaPropertyMember 2021-06-30 0001683541 acb:RestructuringFacilitiesClosureMember 2021-06-30 0001683541 acb:JamaicaPropertyMember ifrs-full:LandMember ifrs-full:AtFairValueMember 2020-06-30 0001683541 acb:JamaicaPropertyMember ifrs-full:LandMember 2019-07-01 2020-06-30 0001683541 acb:JamaicaPropertyMember ifrs-full:LandMember 2020-08-19 2020-08-19 acb:property 0001683541 acb:UruguayPropertiesMember ifrs-full:LandMember 2019-07-01 2020-06-30 0001683541 acb:CannabisSegmentMember acb:UruguayPropertiesMember ifrs-full:OperatingSegmentsMember 2020-07-01 2021-06-30 acb:business 0001683541 acb:RestructuringFacilitiesClosureMember 2021-07-01 2021-09-27 0001683541 ifrs-full:DiscontinuedOperationsMember 2020-07-01 2021-06-30 0001683541 ifrs-full:DiscontinuedOperationsMember 2019-07-01 2020-06-30 0001683541 ifrs-full:DiscontinuedOperationsMember acb:AuroraLarssenProjectsInc.Member 2020-05-11 2020-05-11 0001683541 acb:AuroraHempEuropeUABMember ifrs-full:DiscontinuedOperationsMember 2020-07-01 2021-06-30 0001683541 acb:AuroraHempEuropeUABMember ifrs-full:DiscontinuedOperationsMember 2020-07-23 0001683541 acb:AuroraHempEuropeUABMember ifrs-full:DiscontinuedOperationsMember ifrs-full:DiscountRateMeasurementInputMember acb:ConsiderationReceivableMember 2020-07-23 0001683541 ifrs-full:DiscontinuedOperationsMember acb:HempcoFoodandFiberInc.Member 2020-07-01 2021-06-30 0001683541 acb:RelivaLLCMember 2020-05-28 iso4217:USD xbrli:shares 0001683541 acb:RelivaLLCMember acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember 2020-05-28 0001683541 acb:RelivaLLCMember 2019-07-01 2020-06-30 0001683541 acb:RelivaLLCMember 2020-05-28 2020-06-30 0001683541 acb:RelivaLLCMember 2019-07-01 2020-05-27 0001683541 acb:AuroraNordicCannabisASMember 2020-09-25 0001683541 acb:AuroraNordicCannabisASMember 2020-09-24 2020-09-24 0001683541 ifrs-full:NoncontrollingInterestsMember acb:AuroraNordicCannabisASMember 2020-09-25 0001683541 acb:HempcoFoodandFiberInc.Member 2019-08-19 0001683541 acb:HempcoFoodandFiberInc.Member 2019-08-18 2019-08-18 0001683541 acb:HempcoFoodandFiberInc.Member ifrs-full:NoncontrollingInterestsMember 2019-08-19 0001683541 ifrs-full:BottomOfRangeMember ifrs-full:CustomerrelatedIntangibleAssetsMember 2020-07-01 2021-06-30 0001683541 ifrs-full:TopOfRangeMember ifrs-full:CustomerrelatedIntangibleAssetsMember 2020-07-01 2021-06-30 0001683541 ifrs-full:LicencesMember 2020-07-01 2021-06-30 0001683541 ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember 2020-07-01 2021-06-30 0001683541 ifrs-full:BottomOfRangeMember ifrs-full:RecipesFormulaeModelsDesignsAndPrototypesMember 2020-07-01 2021-06-30 0001683541 ifrs-full:TopOfRangeMember ifrs-full:RecipesFormulaeModelsDesignsAndPrototypesMember 2020-07-01 2021-06-30 0001683541 ifrs-full:ComputerSoftwareMember 2020-07-01 2021-06-30 0001683541 ifrs-full:GrossCarryingAmountMember acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember 2021-06-30 0001683541 ifrs-full:AccumulatedDepreciationAndAmortisationMember acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember 2021-06-30 0001683541 acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember acb:ImpairmentDuringPeriodMember 2021-06-30 0001683541 acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember 2021-06-30 0001683541 ifrs-full:GrossCarryingAmountMember acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember 2020-06-30 0001683541 ifrs-full:AccumulatedDepreciationAndAmortisationMember acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember 2020-06-30 0001683541 acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember acb:ImpairmentDuringPeriodMember 2020-06-30 0001683541 acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember 2020-06-30 0001683541 ifrs-full:LicencesMember ifrs-full:GrossCarryingAmountMember 2021-06-30 0001683541 ifrs-full:LicencesMember ifrs-full:AccumulatedDepreciationAndAmortisationMember 2021-06-30 0001683541 ifrs-full:LicencesMember acb:ImpairmentDuringPeriodMember 2021-06-30 0001683541 ifrs-full:LicencesMember 2021-06-30 0001683541 ifrs-full:LicencesMember ifrs-full:GrossCarryingAmountMember 2020-06-30 0001683541 ifrs-full:LicencesMember ifrs-full:AccumulatedDepreciationAndAmortisationMember 2020-06-30 0001683541 ifrs-full:LicencesMember acb:ImpairmentDuringPeriodMember 2020-06-30 0001683541 ifrs-full:LicencesMember 2020-06-30 0001683541 ifrs-full:GrossCarryingAmountMember ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember 2021-06-30 0001683541 ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember 2021-06-30 0001683541 ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember acb:ImpairmentDuringPeriodMember 2021-06-30 0001683541 ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember 2021-06-30 0001683541 ifrs-full:GrossCarryingAmountMember ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember 2020-06-30 0001683541 ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember 2020-06-30 0001683541 ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember acb:ImpairmentDuringPeriodMember 2020-06-30 0001683541 ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember 2020-06-30 0001683541 ifrs-full:GrossCarryingAmountMember ifrs-full:RecipesFormulaeModelsDesignsAndPrototypesMember 2021-06-30 0001683541 ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:RecipesFormulaeModelsDesignsAndPrototypesMember 2021-06-30 0001683541 acb:ImpairmentDuringPeriodMember ifrs-full:RecipesFormulaeModelsDesignsAndPrototypesMember 2021-06-30 0001683541 ifrs-full:RecipesFormulaeModelsDesignsAndPrototypesMember 2021-06-30 0001683541 ifrs-full:GrossCarryingAmountMember ifrs-full:RecipesFormulaeModelsDesignsAndPrototypesMember 2020-06-30 0001683541 ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:RecipesFormulaeModelsDesignsAndPrototypesMember 2020-06-30 0001683541 acb:ImpairmentDuringPeriodMember ifrs-full:RecipesFormulaeModelsDesignsAndPrototypesMember 2020-06-30 0001683541 ifrs-full:RecipesFormulaeModelsDesignsAndPrototypesMember 2020-06-30 0001683541 ifrs-full:GrossCarryingAmountMember ifrs-full:ComputerSoftwareMember 2021-06-30 0001683541 ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:ComputerSoftwareMember 2021-06-30 0001683541 ifrs-full:ComputerSoftwareMember acb:ImpairmentDuringPeriodMember 2021-06-30 0001683541 ifrs-full:ComputerSoftwareMember 2021-06-30 0001683541 ifrs-full:GrossCarryingAmountMember ifrs-full:ComputerSoftwareMember 2020-06-30 0001683541 ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:ComputerSoftwareMember 2020-06-30 0001683541 ifrs-full:ComputerSoftwareMember acb:ImpairmentDuringPeriodMember 2020-06-30 0001683541 ifrs-full:ComputerSoftwareMember 2020-06-30 0001683541 ifrs-full:GrossCarryingAmountMember ifrs-full:BrandNamesMember 2021-06-30 0001683541 ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:BrandNamesMember 2021-06-30 0001683541 ifrs-full:BrandNamesMember acb:ImpairmentDuringPeriodMember 2021-06-30 0001683541 ifrs-full:BrandNamesMember 2021-06-30 0001683541 ifrs-full:GrossCarryingAmountMember ifrs-full:BrandNamesMember 2020-06-30 0001683541 ifrs-full:AccumulatedDepreciationAndAmortisationMember ifrs-full:BrandNamesMember 2020-06-30 0001683541 ifrs-full:BrandNamesMember acb:ImpairmentDuringPeriodMember 2020-06-30 0001683541 ifrs-full:BrandNamesMember 2020-06-30 0001683541 ifrs-full:LicencesMember ifrs-full:GrossCarryingAmountMember 2021-06-30 0001683541 ifrs-full:LicencesMember ifrs-full:AccumulatedDepreciationAndAmortisationMember 2021-06-30 0001683541 ifrs-full:LicencesMember acb:ImpairmentDuringPeriodMember 2021-06-30 0001683541 ifrs-full:LicencesMember 2021-06-30 0001683541 ifrs-full:LicencesMember ifrs-full:GrossCarryingAmountMember 2020-06-30 0001683541 ifrs-full:LicencesMember ifrs-full:AccumulatedDepreciationAndAmortisationMember 2020-06-30 0001683541 ifrs-full:LicencesMember acb:ImpairmentDuringPeriodMember 2020-06-30 0001683541 ifrs-full:LicencesMember 2020-06-30 0001683541 acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember 2020-06-30 0001683541 acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember 2020-07-01 2021-06-30 0001683541 acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember 2021-06-30 0001683541 ifrs-full:LicencesMember 2020-06-30 0001683541 ifrs-full:LicencesMember 2020-07-01 2021-06-30 0001683541 ifrs-full:LicencesMember 2021-06-30 0001683541 ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember 2020-06-30 0001683541 ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember 2020-07-01 2021-06-30 0001683541 ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember 2021-06-30 0001683541 ifrs-full:RecipesFormulaeModelsDesignsAndPrototypesMember 2020-06-30 0001683541 ifrs-full:RecipesFormulaeModelsDesignsAndPrototypesMember 2020-07-01 2021-06-30 0001683541 ifrs-full:RecipesFormulaeModelsDesignsAndPrototypesMember 2021-06-30 0001683541 ifrs-full:ComputerSoftwareMember 2020-06-30 0001683541 ifrs-full:ComputerSoftwareMember 2020-07-01 2021-06-30 0001683541 ifrs-full:ComputerSoftwareMember 2021-06-30 0001683541 ifrs-full:BrandNamesMember 2020-07-01 2021-06-30 0001683541 ifrs-full:LicencesMember 2020-07-01 2021-06-30 0001683541 ifrs-full:IntangibleAssetsOtherThanGoodwillMember 2020-06-30 0001683541 ifrs-full:IntangibleAssetsOtherThanGoodwillMember 2020-07-01 2021-06-30 0001683541 ifrs-full:IntangibleAssetsOtherThanGoodwillMember 2021-06-30 0001683541 ifrs-full:GoodwillMember 2020-06-30 0001683541 ifrs-full:GoodwillMember 2020-07-01 2021-06-30 0001683541 ifrs-full:GoodwillMember 2021-06-30 0001683541 acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember 2019-06-30 0001683541 acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember 2019-07-01 2020-06-30 0001683541 ifrs-full:LicencesMember 2019-06-30 0001683541 ifrs-full:LicencesMember 2019-07-01 2020-06-30 0001683541 ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember 2019-06-30 0001683541 ifrs-full:CopyrightsPatentsAndOtherIndustrialPropertyRightsServiceAndOperatingRightsMember 2019-07-01 2020-06-30 0001683541 ifrs-full:RecipesFormulaeModelsDesignsAndPrototypesMember 2019-06-30 0001683541 ifrs-full:RecipesFormulaeModelsDesignsAndPrototypesMember 2019-07-01 2020-06-30 0001683541 ifrs-full:ComputerSoftwareMember 2019-06-30 0001683541 ifrs-full:ComputerSoftwareMember 2019-07-01 2020-06-30 0001683541 ifrs-full:BrandNamesMember 2019-06-30 0001683541 ifrs-full:BrandNamesMember 2019-07-01 2020-06-30 0001683541 ifrs-full:LicencesMember 2019-06-30 0001683541 ifrs-full:LicencesMember 2019-07-01 2020-06-30 0001683541 ifrs-full:IntangibleAssetsOtherThanGoodwillMember 2019-06-30 0001683541 ifrs-full:IntangibleAssetsOtherThanGoodwillMember 2019-07-01 2020-06-30 0001683541 ifrs-full:GoodwillMember 2019-06-30 0001683541 ifrs-full:GoodwillMember 2019-07-01 2020-06-30 0001683541 acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember acb:RelivaLLCMember 2019-07-01 2020-06-30 0001683541 ifrs-full:GoodwillMember acb:RelivaLLCMember 2019-07-01 2020-06-30 0001683541 acb:AcquisitionOfIntangibleAssetMember ifrs-full:CustomerrelatedIntangibleAssetsMember 2019-07-01 2020-06-30 0001683541 acb:CannabisSegmentGroupOfCashGeneratingUnitsMember 2021-06-30 0001683541 acb:CannabisSegmentGroupOfCashGeneratingUnitsMember 2020-06-30 0001683541 acb:UnitedStatesCBDCashGeneratingUnitMember 2021-06-30 0001683541 acb:UnitedStatesCBDCashGeneratingUnitMember 2020-06-30 0001683541 acb:CannabisSegmentGroupOfCashGeneratingUnitsMember ifrs-full:ComputerSoftwareMember 2020-07-01 2021-06-30 0001683541 ifrs-full:LicencesMember acb:CannabisSegmentGroupOfCashGeneratingUnitsMember 2019-07-01 2020-06-30 0001683541 acb:CanadianCannabisCashGeneratingUnitMember ifrs-full:IntangibleAssetsOtherThanGoodwillMember acb:TerminalGrowthRateMeasurementInputMember 2021-06-30 0001683541 acb:EuropeanCannabisCashGeneratingUnitMember ifrs-full:IntangibleAssetsOtherThanGoodwillMember acb:TerminalGrowthRateMeasurementInputMember 2021-06-30 0001683541 acb:CannabisSegmentMember ifrs-full:GoodwillMember acb:TerminalGrowthRateMeasurementInputMember 2021-06-30 0001683541 ifrs-full:GoodwillMember acb:TerminalGrowthRateMeasurementInputMember acb:UnitedStatesCBDCashGeneratingUnitMember 2021-06-30 0001683541 acb:CanadianCannabisCashGeneratingUnitMember ifrs-full:DiscountRateMeasurementInputMember ifrs-full:IntangibleAssetsOtherThanGoodwillMember 2021-06-30 0001683541 acb:EuropeanCannabisCashGeneratingUnitMember ifrs-full:DiscountRateMeasurementInputMember ifrs-full:IntangibleAssetsOtherThanGoodwillMember 2021-06-30 0001683541 acb:CannabisSegmentMember ifrs-full:GoodwillMember ifrs-full:DiscountRateMeasurementInputMember 2021-06-30 0001683541 ifrs-full:GoodwillMember ifrs-full:DiscountRateMeasurementInputMember acb:UnitedStatesCBDCashGeneratingUnitMember 2021-06-30 0001683541 acb:CanadianCannabisCashGeneratingUnitMember ifrs-full:IntangibleAssetsOtherThanGoodwillMember acb:RevenueGrowthRateMeasurementInputMember 2021-06-30 0001683541 acb:EuropeanCannabisCashGeneratingUnitMember ifrs-full:IntangibleAssetsOtherThanGoodwillMember acb:RevenueGrowthRateMeasurementInputMember 2021-06-30 0001683541 acb:CannabisSegmentMember ifrs-full:GoodwillMember acb:RevenueGrowthRateMeasurementInputMember 2021-06-30 0001683541 ifrs-full:GoodwillMember acb:UnitedStatesCBDCashGeneratingUnitMember acb:RevenueGrowthRateMeasurementInputMember 2021-06-30 0001683541 acb:CanadianCannabisCashGeneratingUnitMember ifrs-full:IntangibleAssetsOtherThanGoodwillMember 2021-06-30 0001683541 acb:EuropeanCannabisCashGeneratingUnitMember ifrs-full:IntangibleAssetsOtherThanGoodwillMember 2021-06-30 0001683541 acb:CannabisSegmentMember ifrs-full:GoodwillMember 2021-06-30 0001683541 ifrs-full:GoodwillMember acb:UnitedStatesCBDCashGeneratingUnitMember 2021-06-30 0001683541 acb:CanadianCannabisCashGeneratingUnitMember ifrs-full:IntangibleAssetsOtherThanGoodwillMember acb:TerminalGrowthRateMeasurementInputMember 2020-06-30 0001683541 acb:EuropeanCannabisCashGeneratingUnitMember ifrs-full:IntangibleAssetsOtherThanGoodwillMember acb:TerminalGrowthRateMeasurementInputMember 2020-06-30 0001683541 acb:CannabisSegmentMember ifrs-full:GoodwillMember acb:TerminalGrowthRateMeasurementInputMember 2020-06-30 0001683541 ifrs-full:GoodwillMember acb:TerminalGrowthRateMeasurementInputMember acb:UnitedStatesCBDCashGeneratingUnitMember 2020-06-30 0001683541 acb:CanadianCannabisCashGeneratingUnitMember ifrs-full:DiscountRateMeasurementInputMember ifrs-full:IntangibleAssetsOtherThanGoodwillMember 2020-06-30 0001683541 acb:EuropeanCannabisCashGeneratingUnitMember ifrs-full:DiscountRateMeasurementInputMember ifrs-full:IntangibleAssetsOtherThanGoodwillMember 2020-06-30 0001683541 acb:CannabisSegmentMember ifrs-full:GoodwillMember ifrs-full:DiscountRateMeasurementInputMember 2020-06-30 0001683541 ifrs-full:GoodwillMember ifrs-full:DiscountRateMeasurementInputMember acb:UnitedStatesCBDCashGeneratingUnitMember 2020-06-30 0001683541 acb:CanadianCannabisCashGeneratingUnitMember ifrs-full:IntangibleAssetsOtherThanGoodwillMember acb:RevenueGrowthRateMeasurementInputMember 2020-06-30 0001683541 acb:EuropeanCannabisCashGeneratingUnitMember ifrs-full:IntangibleAssetsOtherThanGoodwillMember acb:RevenueGrowthRateMeasurementInputMember 2020-06-30 0001683541 acb:CannabisSegmentMember ifrs-full:GoodwillMember acb:RevenueGrowthRateMeasurementInputMember 2020-06-30 0001683541 ifrs-full:GoodwillMember acb:UnitedStatesCBDCashGeneratingUnitMember acb:RevenueGrowthRateMeasurementInputMember 2020-06-30 0001683541 acb:CanadianCannabisCashGeneratingUnitMember ifrs-full:IntangibleAssetsOtherThanGoodwillMember 2020-06-30 0001683541 acb:EuropeanCannabisCashGeneratingUnitMember ifrs-full:IntangibleAssetsOtherThanGoodwillMember 2020-06-30 0001683541 acb:CannabisSegmentMember ifrs-full:GoodwillMember 2020-06-30 0001683541 ifrs-full:GoodwillMember acb:UnitedStatesCBDCashGeneratingUnitMember 2020-06-30 0001683541 acb:CannabisSegmentGroupOfCashGeneratingUnitsMember acb:AuroraSkyFacilityMember 2020-10-01 2020-12-31 0001683541 acb:CanadianCannabisCashGeneratingUnitMember 2020-12-31 0001683541 acb:CannabisSegmentMember 2020-10-01 2020-12-31 0001683541 acb:CanadianCannabisCashGeneratingUnitMember 2020-10-01 2020-12-31 0001683541 acb:CanadianCannabisCashGeneratingUnitMember acb:TerminalGrowthRateMeasurementInputMember 2020-12-31 0001683541 acb:CannabisSegmentMember acb:TerminalGrowthRateMeasurementInputMember 2020-12-31 0001683541 acb:CanadianCannabisCashGeneratingUnitMember ifrs-full:DiscountRateMeasurementInputMember 2020-12-31 0001683541 acb:CannabisSegmentMember ifrs-full:DiscountRateMeasurementInputMember 2020-12-31 0001683541 acb:CanadianCannabisCashGeneratingUnitMember acb:RevenueGrowthRateMeasurementInputMember 2020-12-31 0001683541 acb:CannabisSegmentMember acb:RevenueGrowthRateMeasurementInputMember 2020-12-31 0001683541 acb:CannabisSegmentMember 2020-12-31 0001683541 acb:CanadianCannabisCashGeneratingUnitMember acb:TerminalGrowthRateMeasurementInputMember 2019-12-31 0001683541 acb:LatinAmericanCashGeneratingUnitMember acb:TerminalGrowthRateMeasurementInputMember 2019-12-31 0001683541 acb:EuropeanHempCashGeneratingUnitMember acb:TerminalGrowthRateMeasurementInputMember 2019-12-31 0001683541 acb:AnalyticalTestingCashGeneratingUnitMember acb:TerminalGrowthRateMeasurementInputMember 2019-12-31 0001683541 acb:CanadianCannabisCashGeneratingUnitMember ifrs-full:DiscountRateMeasurementInputMember 2019-12-31 0001683541 acb:LatinAmericanCashGeneratingUnitMember ifrs-full:DiscountRateMeasurementInputMember 2019-12-31 0001683541 acb:EuropeanHempCashGeneratingUnitMember ifrs-full:DiscountRateMeasurementInputMember 2019-12-31 0001683541 ifrs-full:DiscountRateMeasurementInputMember acb:AnalyticalTestingCashGeneratingUnitMember 2019-12-31 0001683541 acb:CanadianCannabisCashGeneratingUnitMember acb:RevenueGrowthRateMeasurementInputMember 2019-12-31 0001683541 acb:LatinAmericanCashGeneratingUnitMember acb:RevenueGrowthRateMeasurementInputMember 2019-12-31 0001683541 acb:EuropeanHempCashGeneratingUnitMember acb:RevenueGrowthRateMeasurementInputMember 2019-12-31 0001683541 acb:AnalyticalTestingCashGeneratingUnitMember acb:RevenueGrowthRateMeasurementInputMember 2019-12-31 0001683541 acb:CanadianCannabisCashGeneratingUnitMember 2019-12-31 0001683541 acb:LatinAmericanCashGeneratingUnitMember 2019-12-31 0001683541 acb:EuropeanHempCashGeneratingUnitMember 2019-12-31 0001683541 acb:AnalyticalTestingCashGeneratingUnitMember 2019-12-31 0001683541 acb:CanadianCannabisCashGeneratingUnitMember 2020-07-01 2021-06-30 0001683541 acb:CanadianCannabisCashGeneratingUnitMember 2020-07-01 2020-12-31 0001683541 acb:CanadianCannabisCashGeneratingUnitMember 2020-04-01 2020-06-30 0001683541 acb:CanadianCannabisCashGeneratingUnitMember 2019-07-01 2019-12-31 0001683541 acb:EuropeanCannabisCashGeneratingUnitMember 2020-07-01 2021-06-30 0001683541 acb:EuropeanCannabisCashGeneratingUnitMember 2019-07-01 2020-06-30 0001683541 acb:LatinAmericanCashGeneratingUnitMember 2019-10-01 2019-12-31 0001683541 ifrs-full:LicencesMember acb:LatinAmericanCashGeneratingUnitMember 2019-10-01 2019-12-31 0001683541 acb:EuropeanHempCashGeneratingUnitMember 2019-10-01 2019-12-31 0001683541 acb:AnalyticalTestingCashGeneratingUnitMember 2019-10-01 2019-12-31 0001683541 acb:PatientConsultingCashGeneratingUnitMember 2019-12-31 0001683541 acb:PatientConsultingCashGeneratingUnitMember 2019-10-01 2019-12-31 0001683541 acb:CannabisSegmentMember 2020-07-01 2021-06-30 0001683541 acb:CannabisSegmentMember 2019-07-01 2020-06-30 0001683541 acb:CannabisSegmentMember ifrs-full:GoodwillMember 2020-12-31 0001683541 acb:CannabisSegmentMember ifrs-full:GoodwillMember 2019-06-30 0001683541 acb:CannabisSegmentMember 2020-04-01 2020-06-30 0001683541 acb:CannabisSegmentMember 2019-10-01 2019-12-31 0001683541 acb:CannabisSegmentMember ifrs-full:DiscountRateMeasurementInputMember 2021-06-30 0001683541 acb:CannabisSegmentMember acb:PreDiscountedForecastedOperatingCashFlowMeasurementInputMember 2021-06-30 0001683541 acb:UnitedStatesCBDCashGeneratingUnitMember 2020-07-01 2021-06-30 0001683541 acb:UnitedStatesCBDCashGeneratingUnitMember 2019-07-01 2020-06-30 0001683541 acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember acb:UnitedStatesCBDCashGeneratingUnitMember 2020-07-01 2021-06-30 0001683541 acb:CustomerRelatedAndDistributionNetworkIntangibleAssetsMember acb:UnitedStatesCBDCashGeneratingUnitMember 2019-07-01 2020-06-30 0001683541 acb:ConvertibleDebentureMarch2018Member 2019-06-30 0001683541 acb:ConvertibleDebentureJanuary2019Member 2019-06-30 0001683541 acb:ConvertibleDebentureMember 2019-06-30 0001683541 acb:ConvertibleDebentureMarch2018Member 2019-07-01 2020-06-30 0001683541 acb:ConvertibleDebentureJanuary2019Member 2019-07-01 2020-06-30 0001683541 acb:ConvertibleDebentureMember 2019-07-01 2020-06-30 0001683541 acb:ConvertibleDebentureMarch2018Member 2020-06-30 0001683541 acb:ConvertibleDebentureJanuary2019Member 2020-06-30 0001683541 acb:ConvertibleDebentureMember 2020-06-30 0001683541 acb:ConvertibleDebentureMarch2018Member 2020-07-01 2021-06-30 0001683541 acb:ConvertibleDebentureJanuary2019Member 2020-07-01 2021-06-30 0001683541 acb:ConvertibleDebentureMember 2020-07-01 2021-06-30 0001683541 acb:ConvertibleDebentureMarch2018Member 2021-06-30 0001683541 acb:ConvertibleDebentureJanuary2019Member 2021-06-30 0001683541 acb:ConvertibleDebentureMember 2021-06-30 0001683541 acb:ConvertibleDebentureMarch2018Member 2018-03-09 0001683541 acb:ConvertibleDebentureMarch2018Member 2018-03-09 2018-03-09 0001683541 acb:ConvertibleDebentureMarch2018Member 2019-11-30 0001683541 acb:ConvertibleDebentureMarch2018Member 2019-11-25 2019-11-25 0001683541 acb:ConvertibleDebentureMarch2018Member 2020-03-06 2020-03-06 0001683541 acb:ConvertibleDebentureJanuary2019Member 2019-01-24 0001683541 acb:ConvertibleDebentureJanuary2019Member 2019-01-24 2019-01-24 0001683541 acb:ConvertibleDebentureJanuary2019Member acb:BorrowingsRedemptionPeriodOneMember 2019-01-24 2019-01-24 0001683541 acb:ConvertibleDebentureJanuary2019Member acb:BorrowingsRedemptionPeriodOneMember 2019-01-24 0001683541 acb:ConvertibleDebentureJanuary2019Member ifrs-full:TopOfRangeMember acb:BorrowingsRedemptionPeriodTwoMember 2019-01-24 2019-01-24 0001683541 ifrs-full:BottomOfRangeMember acb:ConvertibleDebentureJanuary2019Member acb:BorrowingsRedemptionPeriodTwoMember 2019-01-24 2019-01-24 0001683541 acb:ConvertibleDebentureJanuary2019Member acb:BorrowingsRedemptionPeriodTwoMember 2019-01-24 2019-01-24 0001683541 acb:ConvertibleDebentureJanuary2019Member acb:BorrowingsRedemptionPeriodThreeMember 2019-01-24 2019-01-24 0001683541 acb:ConvertibleDebentureJanuary2019Member acb:ConvertibleSeniorNotesMember 2019-01-24 0001683541 acb:ConversionOptionMember acb:ConvertibleDebentureJanuary2019Member 2019-01-24 0001683541 acb:ConversionOptionMember acb:ConvertibleDebentureJanuary2019Member 2021-06-30 0001683541 acb:ConversionOptionMember acb:ConvertibleDebentureJanuary2019Member 2020-06-30 0001683541 acb:ConversionOptionMember acb:ConvertibleDebentureJanuary2019Member 2020-07-01 2021-06-30 0001683541 acb:ConversionOptionMember acb:ConvertibleDebentureJanuary2019Member 2019-07-01 2020-06-30 0001683541 ifrs-full:HistoricalVolatilityForSharesMeasurementInputMember acb:ConvertibleDebentureJanuary2019Member 2021-06-30 0001683541 ifrs-full:HistoricalVolatilityForSharesMeasurementInputMember acb:ConvertibleDebentureJanuary2019Member 2020-06-30 acb:bps 0001683541 ifrs-full:CreditSpreadMeasurementInputMember acb:ConvertibleDebentureJanuary2019Member 2021-06-30 0001683541 ifrs-full:CreditSpreadMeasurementInputMember acb:ConvertibleDebentureJanuary2019Member 2020-06-30 0001683541 acb:ConvertibleDebentureJanuary2019Member acb:StockBorrowRateMeasurementInputMember 2021-06-30 0001683541 acb:ConvertibleDebentureJanuary2019Member acb:StockBorrowRateMeasurementInputMember 2020-06-30 0001683541 acb:ConvertibleDebentureJanuary2019Member acb:ConvertibleSeniorNotesMember 2021-06-30 0001683541 acb:ConvertibleDebentureJanuary2019Member acb:ConvertibleSeniorNotesMember 2020-06-30 0001683541 acb:TermLoansMember 2019-06-30 0001683541 acb:RevolvingCreditFacilityMember 2019-06-30 0001683541 acb:TermLoansMember 2019-07-01 2020-06-30 0001683541 acb:RevolvingCreditFacilityMember 2019-07-01 2020-06-30 0001683541 acb:TermLoansMember 2020-06-30 0001683541 acb:RevolvingCreditFacilityMember 2020-06-30 0001683541 acb:TermLoansMember 2020-07-01 2021-06-30 0001683541 acb:RevolvingCreditFacilityMember 2020-07-01 2021-06-30 0001683541 acb:TermLoansMember 2021-06-30 0001683541 acb:RevolvingCreditFacilityMember 2021-06-30 0001683541 acb:CreditFacilityMember 2020-03-25 0001683541 acb:CreditFacilityAMember 2020-03-25 0001683541 acb:CreditFacilityBMember 2020-03-25 0001683541 acb:CreditFacilityCMember 2020-03-25 0001683541 acb:CreditFacilityCMember 2020-03-25 2020-03-25 0001683541 acb:CreditFacilityAMember 2020-03-27 2020-03-27 0001683541 acb:CreditFacilityAMember 2020-03-27 0001683541 acb:CanadianPrimeRateMember acb:CreditFacilityAMember 2020-03-27 0001683541 acb:CreditFacilityAMember 2019-07-01 2020-06-30 0001683541 acb:CreditFacilityCMember 2019-07-01 2020-06-30 0001683541 acb:CreditFacilitiesBAndCMember 2020-08-31 2020-08-31 0001683541 acb:FirstAmendmentToTheFirstAmendedAndRestatedCreditAgreementMember 2020-06-30 0001683541 acb:FiscalQuarterEndedSeptember302020Member acb:FirstAmendmentToTheFirstAmendedAndRestatedCreditAgreementMember 2020-07-01 2021-06-30 0001683541 acb:FirstAmendmentToTheFirstAmendedAndRestatedCreditAgreementMember acb:FiscalQuarterEndedDecember312020Member 2020-07-01 2021-06-30 0001683541 acb:FirstAmendmentToTheFirstAmendedAndRestatedCreditAgreementMember acb:FiscalQuarterEndedMarch312021Member 2020-07-01 2021-06-30 0001683541 acb:FirstAmendmentToTheFirstAmendedAndRestatedCreditAgreementMember acb:FiscalQuarterEndedJune302021Member 2020-07-01 2021-06-30 0001683541 acb:FirstAmendmentToTheFirstAmendedAndRestatedCreditAgreementMember acb:TwelveMonthFiscalPeriodEndingJune302021Member 2020-07-01 2021-06-30 0001683541 acb:SecondAmendmenttotheFirstAmendedandRestatedCreditAgreementMember acb:QuartersEndingJune302020AndSeptember302020Member 2021-06-30 0001683541 acb:SecondAmendmenttotheFirstAmendedandRestatedCreditAgreementMember acb:QuarterEndingDecember312020AndOnwardsMember 2021-06-30 0001683541 acb:SecondAmendmenttotheFirstAmendedandRestatedCreditAgreementMember 2019-07-01 2020-06-30 0001683541 acb:SecondAmendmenttotheFirstAmendedandRestatedCreditAgreementMember acb:AsOfJune302021Member 2021-06-30 0001683541 acb:SecondAmendmenttotheFirstAmendedandRestatedCreditAgreementMember 2021-06-30 0001683541 acb:FiscalQuarterEndedSeptember302020Member acb:SecondAmendmenttotheFirstAmendedandRestatedCreditAgreementMember 2020-07-01 2021-06-30 0001683541 acb:FiscalQuarterEndedDecember312020Member acb:SecondAmendmenttotheFirstAmendedandRestatedCreditAgreementMember 2020-07-01 2021-06-30 0001683541 acb:SecondAmendmenttotheFirstAmendedandRestatedCreditAgreementMember acb:FiscalQuarterEndedMarch312021Member 2020-07-01 2021-06-30 0001683541 acb:SecondAmendmenttotheFirstAmendedandRestatedCreditAgreementMember acb:FiscalQuarterEndedJune302021Member 2020-07-01 2021-06-30 0001683541 acb:SecondAmendmenttotheFirstAmendedandRestatedCreditAgreementMember acb:TwelveMonthFiscalPeriodEndingJune302021Member 2020-07-01 2021-06-30 0001683541 acb:SecondAmendedAndRestatedCreditAgreementMember 2020-12-17 0001683541 acb:CreditFacilityBMember acb:EffectiveInterestRateMember 2021-06-30 0001683541 acb:CreditFacilityBMember 2020-07-01 2021-06-30 0001683541 acb:CreditFacilityBMember 2021-06-01 0001683541 acb:SecondAmendedAndRestatedCreditAgreementMember 2021-06-01 0001683541 acb:SecondAmendedAndRestatedCreditAgreementMember 2020-07-01 2021-06-30 0001683541 acb:ClassAPreferenceSharesMember 2021-06-30 0001683541 acb:ClassBPreferenceSharesMember 2021-06-30 0001683541 acb:AcquisitionOfIntangibleAssetMember 2019-07-01 2020-06-30 0001683541 acb:MilestonePaymentsContingentLiabilitiesMember 2021-06-30 acb:acqusition 0001683541 acb:MilestonePaymentsContingentLiabilitiesMember 2020-07-01 2021-06-30 0001683541 acb:MilestonePaymentsContingentLiabilitiesMember 2020-06-30 0001683541 acb:MilestonePaymentsContingentLiabilitiesMember 2019-07-01 2020-06-30 0001683541 acb:A2019AtTheMarketProgramMember 2020-07-01 2021-06-30 0001683541 acb:A2019AtTheMarketProgramMember 2019-07-01 2020-06-30 0001683541 acb:NovemberUnitOfferingMember 2020-11-16 2020-11-16 0001683541 acb:NovemberUnitOfferingOverAllotmentMember 2020-11-16 2020-11-16 0001683541 acb:NovemberOfferingCommonStockMember 2020-11-16 0001683541 acb:NovemberUnitOfferingMember 2020-11-16 0001683541 acb:WarrantsMember acb:NovemberUnitOfferingMember 2020-11-16 0001683541 acb:JanuaryUnitOfferingMember 2021-01-26 2021-01-26 0001683541 acb:JanuaryUnitOfferingOverAllotmentMember 2021-01-26 2021-01-26 0001683541 acb:JanuaryOfferingCommonStockMember 2021-01-26 0001683541 acb:JanuaryUnitOfferingMember 2021-01-26 0001683541 acb:WarrantsMember acb:JanuaryUnitOfferingMember 2021-01-26 0001683541 acb:NovemberOfferingWarrantMember 2020-07-01 2021-06-30 0001683541 acb:JanuaryOfferingWarrantMember 2020-07-01 2021-06-30 0001683541 acb:NovemberAndJanuaryUnitOfferingsMember 2020-11-16 2021-01-26 0001683541 acb:NovemberOfferingWarrantMember 2020-06-30 0001683541 acb:JanuaryOfferingWarrantMember 2020-06-30 0001683541 acb:NovemberOfferingWarrantMember 2021-06-30 0001683541 acb:JanuaryOfferingWarrantMember 2021-06-30 0001683541 ifrs-full:BottomOfRangeMember acb:ExercisePriceRangeOneMember 2021-06-30 0001683541 acb:ExercisePriceRangeOneMember ifrs-full:TopOfRangeMember 2021-06-30 0001683541 acb:ExercisePriceRangeOneMember 2021-06-30 0001683541 ifrs-full:BottomOfRangeMember acb:ExercisePriceRangeTwoMember 2021-06-30 0001683541 acb:ExercisePriceRangeTwoMember ifrs-full:TopOfRangeMember 2021-06-30 0001683541 acb:ExercisePriceRangeTwoMember 2021-06-30 0001683541 acb:NovemberOfferingWarrantMember 2020-11-16 0001683541 acb:JanuaryOfferingWarrantMember 2021-01-26 0001683541 acb:StrategicAdvisorMember 2020-07-01 2021-06-30 0001683541 ifrs-full:BottomOfRangeMember acb:ExercisePriceRangeOneMember 2021-06-30 0001683541 ifrs-full:TopOfRangeMember acb:ExercisePriceRangeOneMember 2021-06-30 0001683541 acb:ExercisePriceRangeOneMember 2020-07-01 2021-06-30 0001683541 acb:ExercisePriceRangeOneMember 2021-06-30 0001683541 ifrs-full:BottomOfRangeMember acb:ExercisePriceRangeTwoMember 2021-06-30 0001683541 ifrs-full:TopOfRangeMember acb:ExercisePriceRangeTwoMember 2021-06-30 0001683541 acb:ExercisePriceRangeTwoMember 2020-07-01 2021-06-30 0001683541 acb:ExercisePriceRangeTwoMember 2021-06-30 0001683541 ifrs-full:BottomOfRangeMember acb:ExercisePriceRangeThreeMember 2021-06-30 0001683541 acb:ExercisePriceRangeThreeMember ifrs-full:TopOfRangeMember 2021-06-30 0001683541 acb:ExercisePriceRangeThreeMember 2020-07-01 2021-06-30 0001683541 acb:ExercisePriceRangeThreeMember 2021-06-30 0001683541 ifrs-full:BottomOfRangeMember acb:ExercisePriceRangeFourMember 2021-06-30 0001683541 ifrs-full:TopOfRangeMember acb:ExercisePriceRangeFourMember 2021-06-30 0001683541 acb:ExercisePriceRangeFourMember 2020-07-01 2021-06-30 0001683541 acb:ExercisePriceRangeFourMember 2021-06-30 0001683541 acb:StockOptionsMember 2020-07-01 2021-06-30 0001683541 acb:StockOptionsMember 2019-07-01 2020-06-30 0001683541 acb:StrategicAdvisorMember 2020-09-25 2020-09-25 0001683541 acb:StrategicAdvisorMember acb:StockOptionsMember 2020-07-01 2021-06-30 0001683541 acb:StrategicAdvisorMember acb:StockOptionsMember 2019-07-01 2020-06-30 0001683541 acb:StrategicAdvisorMember 2021-06-30 0001683541 acb:RestrictedShareUnitsMember 2021-06-30 0001683541 acb:RestrictedShareUnitsMember 2020-11-11 0001683541 acb:RestrictedShareUnitsMember 2020-11-12 0001683541 acb:DeferredShareUnitsMember 2021-06-30 0001683541 acb:DeferredShareUnitsMember ifrs-full:TopOfRangeMember 2020-11-11 0001683541 acb:DeferredShareUnitsMember ifrs-full:TopOfRangeMember 2020-11-12 0001683541 acb:DSUsandRSUsMember 2019-06-30 0001683541 acb:DSUsandRSUsMember 2019-07-01 2020-06-30 0001683541 acb:DSUsandRSUsMember 2020-06-30 0001683541 acb:DSUsandRSUsMember 2020-07-01 2021-06-30 0001683541 acb:DSUsandRSUsMember 2021-06-30 0001683541 acb:RestrictedShareUnitsMember 2020-06-30 0001683541 acb:DeferredShareUnitsMember 2020-06-30 0001683541 acb:ExercisePriceRangeOneMember ifrs-full:BottomOfRangeMember acb:DSUsandRSUsMember 2020-07-01 2021-06-30 0001683541 acb:ExercisePriceRangeOneMember acb:DSUsandRSUsMember ifrs-full:TopOfRangeMember 2020-07-01 2021-06-30 0001683541 acb:ExercisePriceRangeOneMember acb:DSUsandRSUsMember 2021-06-30 0001683541 ifrs-full:BottomOfRangeMember acb:ExercisePriceRangeTwoMember acb:DSUsandRSUsMember 2020-07-01 2021-06-30 0001683541 acb:ExercisePriceRangeTwoMember acb:DSUsandRSUsMember ifrs-full:TopOfRangeMember 2020-07-01 2021-06-30 0001683541 acb:ExercisePriceRangeTwoMember acb:DSUsandRSUsMember 2021-06-30 0001683541 ifrs-full:BottomOfRangeMember acb:ExercisePriceRangeThreeMember acb:DSUsandRSUsMember 2020-07-01 2021-06-30 0001683541 acb:ExercisePriceRangeThreeMember acb:DSUsandRSUsMember ifrs-full:TopOfRangeMember 2020-07-01 2021-06-30 0001683541 acb:ExercisePriceRangeThreeMember acb:DSUsandRSUsMember 2021-06-30 0001683541 acb:PSUsMember 2020-11-12 0001683541 acb:PSUsMember 2020-11-12 2020-11-12 0001683541 ifrs-full:BottomOfRangeMember 2020-11-12 0001683541 ifrs-full:TopOfRangeMember 2020-11-12 0001683541 acb:PSUsMember 2020-06-30 0001683541 acb:PSUsMember 2020-07-01 2021-06-30 0001683541 acb:PSUsMember 2021-06-30 0001683541 acb:ExercisePriceRangeOneMember ifrs-full:BottomOfRangeMember acb:PSUsMember 2020-07-01 2021-06-30 0001683541 acb:ExercisePriceRangeOneMember acb:PSUsMember ifrs-full:TopOfRangeMember 2020-07-01 2021-06-30 0001683541 acb:ExercisePriceRangeOneMember acb:PSUsMember 2021-06-30 0001683541 ifrs-full:BottomOfRangeMember acb:ExercisePriceRangeTwoMember acb:PSUsMember 2020-07-01 2021-06-30 0001683541 acb:ExercisePriceRangeTwoMember acb:PSUsMember ifrs-full:TopOfRangeMember 2020-07-01 2021-06-30 0001683541 acb:PSUsMember acb:ExercisePriceRangeTwoMember 2021-06-30 0001683541 acb:PSUsMember 2019-07-01 2020-06-30 0001683541 acb:ImpactsOfForeignExchangeOnIntercompanyBalancesToForeignExchangeOnCashAndCashEquivalentsMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxAssetsNonCapitalLossesMember 2020-06-30 0001683541 acb:DeferredTaxAssetsNonCapitalLossesMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxAssetsNonCapitalLossesMember 2021-06-30 0001683541 acb:DeferredTaxAssetsCapitalLossesMember 2020-06-30 0001683541 acb:DeferredTaxAssetsCapitalLossesMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxAssetsCapitalLossesMember 2021-06-30 0001683541 acb:DeferredTaxAssetsFinanceCostsMember 2020-06-30 0001683541 acb:DeferredTaxAssetsFinanceCostsMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxAssetsFinanceCostsMember 2021-06-30 0001683541 acb:DeferredTaxAssetsInvestmentTaxCreditMember 2020-06-30 0001683541 acb:DeferredTaxAssetsInvestmentTaxCreditMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxAssetsInvestmentTaxCreditMember 2021-06-30 0001683541 acb:DeferredTaxAssetsDerivativesMember 2020-06-30 0001683541 acb:DeferredTaxAssetsDerivativesMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxAssetsDerivativesMember 2021-06-30 0001683541 acb:DeferredTaxAssetsLeasesMember 2020-06-30 0001683541 acb:DeferredTaxAssetsLeasesMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxAssetsLeasesMember 2021-06-30 0001683541 acb:DeferredTaxAssetsMember 2020-06-30 0001683541 acb:DeferredTaxAssetsMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxAssetsMember 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesConvertibleDebentureMember 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesConvertibleDebentureMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesConvertibleDebentureMember 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesInvestmentInAssociatesMember 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesInvestmentInAssociatesMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesInvestmentInAssociatesMember 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesDerivativesMember 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesDerivativesMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesDerivativesMember 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesIntangibleAssetsMember 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesIntangibleAssetsMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesIntangibleAssetsMember 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesPropertyPlantAndEquipmentMember 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesPropertyPlantAndEquipmentMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesPropertyPlantAndEquipmentMember 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesInventoriesMember 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesInventoriesMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesInventoriesMember 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesBiologicalAssetsMember 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesBiologicalAssetsMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesBiologicalAssetsMember 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesOtherMember 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesOtherMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesOtherMember 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesMember 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesMember 2020-07-01 2021-06-30 0001683541 acb:DeferredTaxLiabilitiesMember 2021-06-30 0001683541 acb:DeferredTaxAssetsNonCapitalLossesMember 2019-06-30 0001683541 acb:DeferredTaxAssetsNonCapitalLossesMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxAssetsCapitalLossesMember 2019-06-30 0001683541 acb:DeferredTaxAssetsCapitalLossesMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxAssetsFinanceCostsMember 2019-06-30 0001683541 acb:DeferredTaxAssetsFinanceCostsMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxAssetsInvestmentTaxCreditMember 2019-06-30 0001683541 acb:DeferredTaxAssetsInvestmentTaxCreditMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxAssetsPropertyPlantAndEquipmentMember 2019-06-30 0001683541 acb:DeferredTaxAssetsPropertyPlantAndEquipmentMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxAssetsPropertyPlantAndEquipmentMember 2020-06-30 0001683541 acb:DeferredTaxAssetsDerivativesMember 2019-06-30 0001683541 acb:DeferredTaxAssetsDerivativesMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxAssetsLeasesMember 2019-06-30 0001683541 acb:DeferredTaxAssetsLeasesMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxAssetsOtherMember 2019-06-30 0001683541 acb:DeferredTaxAssetsOtherMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxAssetsOtherMember 2020-06-30 0001683541 acb:DeferredTaxAssetsMember 2019-06-30 0001683541 acb:DeferredTaxAssetsMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesConvertibleDebentureMember 2019-06-30 0001683541 acb:DeferredTaxLiabilitiesConvertibleDebentureMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesMarketableSecuritiesMember 2019-06-30 0001683541 acb:DeferredTaxLiabilitiesMarketableSecuritiesMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesMarketableSecuritiesMember 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesInvestmentInAssociatesMember 2019-06-30 0001683541 acb:DeferredTaxLiabilitiesInvestmentInAssociatesMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesIntangibleAssetsMember 2019-06-30 0001683541 acb:DeferredTaxLiabilitiesIntangibleAssetsMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesPropertyPlantAndEquipmentMember 2019-06-30 0001683541 acb:DeferredTaxLiabilitiesPropertyPlantAndEquipmentMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesInventoriesMember 2019-06-30 0001683541 acb:DeferredTaxLiabilitiesInventoriesMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesBiologicalAssetsMember 2019-06-30 0001683541 acb:DeferredTaxLiabilitiesBiologicalAssetsMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesOtherMember 2019-06-30 0001683541 acb:DeferredTaxLiabilitiesOtherMember 2019-07-01 2020-06-30 0001683541 acb:DeferredTaxLiabilitiesMember 2019-06-30 0001683541 acb:DeferredTaxLiabilitiesMember 2019-07-01 2020-06-30 0001683541 acb:NonCapitalLossRelatedTemporaryDifferencesMember 2021-06-30 0001683541 acb:NonCapitalLossRelatedTemporaryDifferencesMember 2020-06-30 0001683541 acb:InvestmentInAssociatesRelatedTemporaryDifferencesMember 2021-06-30 0001683541 acb:InvestmentInAssociatesRelatedTemporaryDifferencesMember 2020-06-30 0001683541 acb:CapitalLossRelatedTemporaryDifferencesMember 2021-06-30 0001683541 acb:CapitalLossRelatedTemporaryDifferencesMember 2020-06-30 0001683541 acb:PropertyPlantAndEquipmentRelatedTemporaryDifferencesMember 2021-06-30 0001683541 acb:PropertyPlantAndEquipmentRelatedTemporaryDifferencesMember 2020-06-30 0001683541 acb:IntangibleAssetsRelatedTemporaryDifferencesMember 2021-06-30 0001683541 acb:IntangibleAssetsRelatedTemporaryDifferencesMember 2020-06-30 0001683541 acb:GoodwillRelatedTemporaryDifferencesMember 2021-06-30 0001683541 acb:GoodwillRelatedTemporaryDifferencesMember 2020-06-30 0001683541 acb:MarketableSecuritiesRelatedTemporaryDifferencesMember 2021-06-30 0001683541 acb:MarketableSecuritiesRelatedTemporaryDifferencesMember 2020-06-30 0001683541 acb:InvestmentTaxCreditsRelatedTemporaryDifferencesMember 2021-06-30 0001683541 acb:InvestmentTaxCreditsRelatedTemporaryDifferencesMember 2020-06-30 0001683541 acb:DerivativeInstrumentsRelatedTemporaryDifferencesMember 2021-06-30 0001683541 acb:DerivativeInstrumentsRelatedTemporaryDifferencesMember 2020-06-30 0001683541 acb:CapitalLeaseObligationsRelatedTemporaryDifferencesMember 2021-06-30 0001683541 acb:CapitalLeaseObligationsRelatedTemporaryDifferencesMember 2020-06-30 0001683541 ifrs-full:OtherTemporaryDifferencesMember 2021-06-30 0001683541 ifrs-full:OtherTemporaryDifferencesMember 2020-06-30 0001683541 ifrs-full:UnusedTaxLossesMember 2021-06-30 0001683541 ifrs-full:UnusedTaxLossesMember 2020-06-30 0001683541 ifrs-full:JointVenturesWhereEntityIsVenturerMember 2021-06-30 0001683541 ifrs-full:JointVenturesWhereEntityIsVenturerMember 2020-06-30 0001683541 ifrs-full:AssociatesMember 2021-06-30 0001683541 ifrs-full:AssociatesMember 2020-06-30 0001683541 ifrs-full:JointVenturesWhereEntityIsVenturerMember 2020-07-01 2021-06-30 0001683541 ifrs-full:AssociatesMember 2019-07-01 2020-06-30 0001683541 ifrs-full:AssociatesMember 2020-07-01 2021-06-30 0001683541 ifrs-full:AssociatesMember acb:ContingnetLiabilityPerformanceOfPurchaseAgreementMember 2021-06-30 0001683541 ifrs-full:AssociatesMember acb:ContingnetLiabilityPerformanceOfPurchaseAgreementMember 2020-06-30 0001683541 acb:LegalProceedingsContingentLiabilityClassActionAMember 2021-06-30 0001683541 acb:LegalProceedingsContingentLiabilityClassActionAMember 2020-06-30 0001683541 acb:LegalProceedingsContingentLiabilityClassActionBMember 2021-06-30 0001683541 acb:LegalProceedingsContingentLiabilityClaimOfBreachOfObligationsUnderTermSheetMember 2020-06-15 2020-06-15 0001683541 acb:LegalProceedingsContingentLiabilityClaimOfBreachOfObligationsUnderTermSheetMember 2021-06-30 0001683541 acb:LegalProceedingsContingentLiabilityClaimOfBreachOfObligationsUnderTermSheetMember 2020-06-30 0001683541 acb:LegalProceedingsContingentLiabilityClaimRegardingPerformanceOfSupplyAgreementMember 2020-07-01 2021-06-30 0001683541 acb:LegalProceedingsContingentLiabilityClassActionCMember 2021-06-30 0001683541 acb:LegalProceedingsContingentLiabilityClassActionCMember 2020-06-30 0001683541 acb:LegalProceedingsContingentLiabilityClassActionDMember 2021-06-30 0001683541 acb:LegalProceedingsContingentLiabilityClassActionDMember 2020-06-30 0001683541 acb:LegalProceedingsContingentLiabilityBreakFeeDueMember 2020-10-13 2020-10-13 0001683541 acb:LegalProceedingsContingentLiabilityBreakFeeDueMember 2020-09-13 2020-09-13 0001683541 acb:LegalProceedingsContingentLiabilityUnpaidRentMember 2021-01-04 2021-01-04 0001683541 acb:LegalProceedingsContingentLiabilityUnpaidRentRentInArrearsAndCostsMember 2021-01-04 2021-01-04 0001683541 acb:LegalProceedingsContingentLiabilityUnpaidRentLossOfRemainingRentMember 2021-01-04 2021-01-04 0001683541 acb:LegalProceedingsContingentLiabilityUnpaidRentMember 2021-06-30 0001683541 acb:LegalProceedingsContingentLiabilityUnpaidRentMember 2020-06-30 0001683541 acb:MutualTerminationOfUFCPartnershipMember 2020-09-08 2020-09-08 0001683541 ifrs-full:NotLaterThanOneYearMember 2021-06-30 0001683541 ifrs-full:LaterThanOneYearAndNotLaterThanTwoYearsMember 2021-06-30 0001683541 ifrs-full:LaterThanTwoYearsAndNotLaterThanThreeYearsMember 2021-06-30 0001683541 ifrs-full:LaterThanThreeYearsAndNotLaterThanFourYearsMember 2021-06-30 0001683541 acb:CannabisCustomersMember acb:RevenueFromSaleOfGoodsMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2020-07-01 2021-06-30 0001683541 acb:CannabisCustomersMember ifrs-full:GoodsOrServicesTransferredOverTimeMember acb:RevenueFromSaleOfGoodsMember 2020-07-01 2021-06-30 0001683541 acb:CannabisCustomersMember acb:RevenueFromSaleOfGoodsMember 2020-07-01 2021-06-30 0001683541 acb:RevenueFromProvisionOfServicesMember acb:CannabisCustomersMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2020-07-01 2021-06-30 0001683541 acb:RevenueFromProvisionOfServicesMember acb:CannabisCustomersMember ifrs-full:GoodsOrServicesTransferredOverTimeMember 2020-07-01 2021-06-30 0001683541 acb:RevenueFromProvisionOfServicesMember acb:CannabisCustomersMember 2020-07-01 2021-06-30 0001683541 acb:ExciseTaxesMember acb:CannabisCustomersMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2020-07-01 2021-06-30 0001683541 acb:ExciseTaxesMember acb:CannabisCustomersMember ifrs-full:GoodsOrServicesTransferredOverTimeMember 2020-07-01 2021-06-30 0001683541 acb:ExciseTaxesMember acb:CannabisCustomersMember 2020-07-01 2021-06-30 0001683541 ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2020-07-01 2021-06-30 0001683541 ifrs-full:GoodsOrServicesTransferredOverTimeMember 2020-07-01 2021-06-30 0001683541 acb:CannabisCustomersMember acb:RevenueFromSaleOfGoodsMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2019-07-01 2020-06-30 0001683541 acb:CannabisCustomersMember ifrs-full:GoodsOrServicesTransferredOverTimeMember acb:RevenueFromSaleOfGoodsMember 2019-07-01 2020-06-30 0001683541 acb:CannabisCustomersMember acb:RevenueFromSaleOfGoodsMember 2019-07-01 2020-06-30 0001683541 acb:RevenueFromProvisionOfServicesMember acb:CannabisCustomersMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2019-07-01 2020-06-30 0001683541 acb:RevenueFromProvisionOfServicesMember acb:CannabisCustomersMember ifrs-full:GoodsOrServicesTransferredOverTimeMember 2019-07-01 2020-06-30 0001683541 acb:RevenueFromProvisionOfServicesMember acb:CannabisCustomersMember 2019-07-01 2020-06-30 0001683541 acb:OtherCustomersMember acb:RevenueFromSaleOfGoodsMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2019-07-01 2020-06-30 0001683541 ifrs-full:GoodsOrServicesTransferredOverTimeMember acb:OtherCustomersMember acb:RevenueFromSaleOfGoodsMember 2019-07-01 2020-06-30 0001683541 acb:OtherCustomersMember acb:RevenueFromSaleOfGoodsMember 2019-07-01 2020-06-30 0001683541 acb:ExciseTaxesMember acb:CannabisCustomersMember ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2019-07-01 2020-06-30 0001683541 acb:ExciseTaxesMember acb:CannabisCustomersMember ifrs-full:GoodsOrServicesTransferredOverTimeMember 2019-07-01 2020-06-30 0001683541 acb:ExciseTaxesMember acb:CannabisCustomersMember 2019-07-01 2020-06-30 0001683541 ifrs-full:GoodsOrServicesTransferredAtPointInTimeMember 2019-07-01 2020-06-30 0001683541 ifrs-full:GoodsOrServicesTransferredOverTimeMember 2019-07-01 2020-06-30 0001683541 acb:CannabisSegmentMember ifrs-full:OperatingSegmentsMember 2020-07-01 2021-06-30 0001683541 acb:HorizontallyIntegratedBusinessesSegmentMember ifrs-full:OperatingSegmentsMember 2020-07-01 2021-06-30 0001683541 ifrs-full:MaterialReconcilingItemsMember 2020-07-01 2021-06-30 0001683541 acb:CannabisSegmentMember ifrs-full:OperatingSegmentsMember 2019-07-01 2020-06-30 0001683541 acb:HorizontallyIntegratedBusinessesSegmentMember ifrs-full:OperatingSegmentsMember 2019-07-01 2020-06-30 0001683541 ifrs-full:MaterialReconcilingItemsMember 2019-07-01 2020-06-30 0001683541 ifrs-full:CountryOfDomicileMember 2021-06-30 0001683541 acb:EuropeanUnionMember 2021-06-30 0001683541 acb:OtherGeographicalAreasMember 2021-06-30 0001683541 ifrs-full:CountryOfDomicileMember 2020-06-30 0001683541 acb:EuropeanUnionMember 2020-06-30 0001683541 acb:OtherGeographicalAreasMember 2020-06-30 0001683541 ifrs-full:CountryOfDomicileMember 2020-07-01 2021-06-30 0001683541 acb:EuropeanUnionMember 2020-07-01 2021-06-30 0001683541 acb:OtherGeographicalAreasMember 2020-07-01 2021-06-30 0001683541 ifrs-full:CountryOfDomicileMember 2019-07-01 2020-06-30 0001683541 acb:EuropeanUnionMember 2019-07-01 2020-06-30 0001683541 acb:OtherGeographicalAreasMember 2019-07-01 2020-06-30 0001683541 ifrs-full:CountryOfDomicileMember acb:CustomerAMember 2020-07-01 2021-06-30 0001683541 ifrs-full:CountryOfDomicileMember acb:CustomerBMember 2020-07-01 2021-06-30 0001683541 ifrs-full:CountryOfDomicileMember acb:CustomerDMember 2020-07-01 2021-06-30 0001683541 ifrs-full:CountryOfDomicileMember acb:CustomerAMember 2019-07-01 2020-06-30 0001683541 ifrs-full:CountryOfDomicileMember acb:CustomerBMember 2019-07-01 2020-06-30 0001683541 acb:CustomerCMember ifrs-full:CountryOfDomicileMember 2019-07-01 2020-06-30 0001683541 ifrs-full:CountryOfDomicileMember acb:CustomerDMember 2019-07-01 2020-06-30 0001683541 acb:CashAndCashEquivalents1Member ifrs-full:FinancialAssetsAtAmortisedCostCategoryMember 2021-06-30 0001683541 acb:CashAndCashEquivalents1Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember 2021-06-30 0001683541 acb:CashAndCashEquivalents1Member ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-06-30 0001683541 acb:CashAndCashEquivalents1Member 2021-06-30 0001683541 acb:RestrictedCashMember ifrs-full:FinancialAssetsAtAmortisedCostCategoryMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:RestrictedCashMember 2021-06-30 0001683541 acb:RestrictedCashMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-06-30 0001683541 acb:RestrictedCashMember 2021-06-30 0001683541 acb:AccountsReceivableExcludingTaxesReceivableMember ifrs-full:FinancialAssetsAtAmortisedCostCategoryMember 2021-06-30 0001683541 acb:AccountsReceivableExcludingTaxesReceivableMember ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember 2021-06-30 0001683541 acb:AccountsReceivableExcludingTaxesReceivableMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-06-30 0001683541 acb:AccountsReceivableExcludingTaxesReceivableMember 2021-06-30 0001683541 acb:MarketableSecuritiesMember ifrs-full:FinancialAssetsAtAmortisedCostCategoryMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:MarketableSecuritiesMember 2021-06-30 0001683541 acb:MarketableSecuritiesMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-06-30 0001683541 acb:MarketableSecuritiesMember 2021-06-30 0001683541 ifrs-full:DerivativesMember ifrs-full:FinancialAssetsAtAmortisedCostCategoryMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:DerivativesMember 2021-06-30 0001683541 ifrs-full:DerivativesMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-06-30 0001683541 ifrs-full:DerivativesMember 2021-06-30 0001683541 acb:LoansReceivableMember ifrs-full:FinancialAssetsAtAmortisedCostCategoryMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:LoansReceivableMember 2021-06-30 0001683541 acb:LoansReceivableMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-06-30 0001683541 acb:LoansReceivableMember 2021-06-30 0001683541 acb:LeaseReceivableMember ifrs-full:FinancialAssetsAtAmortisedCostCategoryMember 2021-06-30 0001683541 ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember acb:LeaseReceivableMember 2021-06-30 0001683541 acb:LeaseReceivableMember ifrs-full:FinancialAssetsAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-06-30 0001683541 acb:LeaseReceivableMember 2021-06-30 0001683541 ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMember acb:AccountsPayableAndAccruedLiabilities1Member 2021-06-30 0001683541 ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember acb:AccountsPayableAndAccruedLiabilities1Member 2021-06-30 0001683541 acb:AccountsPayableAndAccruedLiabilities1Member acb:FinancialLiabilitiesAtFairValueThroughOtherComprehensiveIncomeCategoryMember 2021-06-30 0001683541 acb:AccountsPayableAndAccruedLiabilities1Member 2021-06-30 0001683541 ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMember acb:ConvertibleDebenturesMember 2021-06-30 0001683541 ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember acb:ConvertibleDebenturesMember 2021-06-30 0001683541 acb:FinancialLiabilitiesAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:ConvertibleDebenturesMember 2021-06-30 0001683541 acb:ConvertibleDebenturesMember 2021-06-30 0001683541 ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMember acb:ContingentConsiderationPayableMember 2021-06-30 0001683541 ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember acb:ContingentConsiderationPayableMember 2021-06-30 0001683541 acb:FinancialLiabilitiesAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:ContingentConsiderationPayableMember 2021-06-30 0001683541 acb:ContingentConsiderationPayableMember 2021-06-30 0001683541 ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMember acb:OtherCurrentLiabilitiesMember 2021-06-30 0001683541 ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember acb:OtherCurrentLiabilitiesMember 2021-06-30 0001683541 acb:FinancialLiabilitiesAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:OtherCurrentLiabilitiesMember 2021-06-30 0001683541 acb:OtherCurrentLiabilitiesMember 2021-06-30 0001683541 ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMember ifrs-full:LeaseLiabilitiesMember 2021-06-30 0001683541 ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember ifrs-full:LeaseLiabilitiesMember 2021-06-30 0001683541 acb:FinancialLiabilitiesAtFairValueThroughOtherComprehensiveIncomeCategoryMember ifrs-full:LeaseLiabilitiesMember 2021-06-30 0001683541 ifrs-full:LeaseLiabilitiesMember 2021-06-30 0001683541 ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMember acb:DerivativeLiabilityMember 2021-06-30 0001683541 ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember acb:DerivativeLiabilityMember 2021-06-30 0001683541 acb:FinancialLiabilitiesAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:DerivativeLiabilityMember 2021-06-30 0001683541 acb:DerivativeLiabilityMember 2021-06-30 0001683541 ifrs-full:FinancialLiabilitiesAtAmortisedCostCategoryMember acb:OtherNonCurrentFinancialLiabilitiesMember 2021-06-30 0001683541 ifrs-full:FinancialLiabilitiesAtFairValueThroughProfitOrLossCategoryMember acb:OtherNonCurrentFinancialLiabilitiesMember 2021-06-30 0001683541 acb:FinancialLiabilitiesAtFairValueThroughOtherComprehensiveIncomeCategoryMember acb:OtherNonCurrentFinancialLiabilitiesMember 2021-06-30 0001683541 acb:OtherNonCurrentFinancialLiabilitiesMember 2021-06-30 0001683541 acb:MarketableSecuritiesMember ifrs-full:AtFairValueMember ifrs-full:Level1OfFairValueHierarchyMember 2021-06-30 0001683541 acb:MarketableSecuritiesMember ifrs-full:AtFairValueMember ifrs-full:Level2OfFairValueHierarchyMember 2021-06-30 0001683541 acb:MarketableSecuritiesMember ifrs-full:AtFairValueMember ifrs-full:Level3OfFairValueHierarchyMember 2021-06-30 0001683541 acb:MarketableSecuritiesMember ifrs-full:AtFairValueMember 2021-06-30 0001683541 ifrs-full:AtFairValueMember ifrs-full:DerivativesMember ifrs-full:Level1OfFairValueHierarchyMember 2021-06-30 0001683541 ifrs-full:AtFairValueMember ifrs-full:DerivativesMember ifrs-full:Level2OfFairValueHierarchyMember 2021-06-30 0001683541 ifrs-full:AtFairValueMember ifrs-full:DerivativesMember ifrs-full:Level3OfFairValueHierarchyMember 2021-06-30 0001683541 ifrs-full:AtFairValueMember ifrs-full:DerivativesMember 2021-06-30 0001683541 ifrs-full:AtFairValueMember acb:ContingentConsiderationPayableMember ifrs-full:Level1OfFairValueHierarchyMember 2021-06-30 0001683541 ifrs-full:AtFairValueMember acb:ContingentConsiderationPayableMember ifrs-full:Level2OfFairValueHierarchyMember 2021-06-30 0001683541 ifrs-full:AtFairValueMember acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2021-06-30 0001683541 ifrs-full:AtFairValueMember acb:ContingentConsiderationPayableMember 2021-06-30 0001683541 ifrs-full:AtFairValueMember ifrs-full:Level1OfFairValueHierarchyMember acb:DerivativeLiabilityMember 2021-06-30 0001683541 ifrs-full:AtFairValueMember acb:DerivativeLiabilityMember ifrs-full:Level2OfFairValueHierarchyMember 2021-06-30 0001683541 ifrs-full:AtFairValueMember acb:DerivativeLiabilityMember ifrs-full:Level3OfFairValueHierarchyMember 2021-06-30 0001683541 ifrs-full:AtFairValueMember acb:DerivativeLiabilityMember 2021-06-30 0001683541 acb:MarketableSecuritiesMember ifrs-full:AtFairValueMember ifrs-full:Level1OfFairValueHierarchyMember 2020-06-30 0001683541 acb:MarketableSecuritiesMember ifrs-full:AtFairValueMember ifrs-full:Level2OfFairValueHierarchyMember 2020-06-30 0001683541 acb:MarketableSecuritiesMember ifrs-full:AtFairValueMember ifrs-full:Level3OfFairValueHierarchyMember 2020-06-30 0001683541 acb:MarketableSecuritiesMember ifrs-full:AtFairValueMember 2020-06-30 0001683541 ifrs-full:AtFairValueMember ifrs-full:DerivativesMember ifrs-full:Level1OfFairValueHierarchyMember 2020-06-30 0001683541 ifrs-full:AtFairValueMember ifrs-full:DerivativesMember ifrs-full:Level2OfFairValueHierarchyMember 2020-06-30 0001683541 ifrs-full:AtFairValueMember ifrs-full:DerivativesMember ifrs-full:Level3OfFairValueHierarchyMember 2020-06-30 0001683541 ifrs-full:AtFairValueMember ifrs-full:DerivativesMember 2020-06-30 0001683541 ifrs-full:AtFairValueMember acb:ContingentConsiderationPayableMember ifrs-full:Level1OfFairValueHierarchyMember 2020-06-30 0001683541 ifrs-full:AtFairValueMember acb:ContingentConsiderationPayableMember ifrs-full:Level2OfFairValueHierarchyMember 2020-06-30 0001683541 ifrs-full:AtFairValueMember acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2020-06-30 0001683541 ifrs-full:AtFairValueMember acb:ContingentConsiderationPayableMember 2020-06-30 0001683541 ifrs-full:AtFairValueMember ifrs-full:Level1OfFairValueHierarchyMember acb:DerivativeLiabilityMember 2020-06-30 0001683541 ifrs-full:AtFairValueMember acb:DerivativeLiabilityMember ifrs-full:Level2OfFairValueHierarchyMember 2020-06-30 0001683541 ifrs-full:AtFairValueMember acb:DerivativeLiabilityMember ifrs-full:Level3OfFairValueHierarchyMember 2020-06-30 0001683541 ifrs-full:AtFairValueMember acb:DerivativeLiabilityMember 2020-06-30 0001683541 acb:CanvasRxInc.Member acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2019-06-30 0001683541 acb:H2BiopharmaInc.Member acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2019-06-30 0001683541 acb:ContingentConsiderationPayableMember acb:WhistlerMedicalMarijuanaCorporationMember ifrs-full:Level3OfFairValueHierarchyMember 2019-06-30 0001683541 acb:RelivaLLCMember acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2019-06-30 0001683541 ifrs-full:IndividuallyInsignificantCounterpartiesMember acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2019-06-30 0001683541 acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2019-06-30 0001683541 acb:CanvasRxInc.Member acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2019-07-01 2020-06-30 0001683541 acb:H2BiopharmaInc.Member acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2019-07-01 2020-06-30 0001683541 acb:ContingentConsiderationPayableMember acb:WhistlerMedicalMarijuanaCorporationMember ifrs-full:Level3OfFairValueHierarchyMember 2019-07-01 2020-06-30 0001683541 acb:RelivaLLCMember acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2019-07-01 2020-06-30 0001683541 ifrs-full:IndividuallyInsignificantCounterpartiesMember acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2019-07-01 2020-06-30 0001683541 acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2019-07-01 2020-06-30 0001683541 acb:CanvasRxInc.Member acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2020-06-30 0001683541 acb:H2BiopharmaInc.Member acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2020-06-30 0001683541 acb:ContingentConsiderationPayableMember acb:WhistlerMedicalMarijuanaCorporationMember ifrs-full:Level3OfFairValueHierarchyMember 2020-06-30 0001683541 acb:RelivaLLCMember acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2020-06-30 0001683541 ifrs-full:IndividuallyInsignificantCounterpartiesMember acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2020-06-30 0001683541 acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2020-06-30 0001683541 acb:CanvasRxInc.Member acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2020-07-01 2021-06-30 0001683541 acb:H2BiopharmaInc.Member acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2020-07-01 2021-06-30 0001683541 acb:ContingentConsiderationPayableMember acb:WhistlerMedicalMarijuanaCorporationMember ifrs-full:Level3OfFairValueHierarchyMember 2020-07-01 2021-06-30 0001683541 acb:RelivaLLCMember acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2020-07-01 2021-06-30 0001683541 ifrs-full:IndividuallyInsignificantCounterpartiesMember acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2020-07-01 2021-06-30 0001683541 acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2020-07-01 2021-06-30 0001683541 acb:CanvasRxInc.Member acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2021-06-30 0001683541 acb:H2BiopharmaInc.Member acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2021-06-30 0001683541 acb:ContingentConsiderationPayableMember acb:WhistlerMedicalMarijuanaCorporationMember ifrs-full:Level3OfFairValueHierarchyMember 2021-06-30 0001683541 acb:RelivaLLCMember acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2021-06-30 0001683541 ifrs-full:IndividuallyInsignificantCounterpartiesMember acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2021-06-30 0001683541 acb:ContingentConsiderationPayableMember ifrs-full:Level3OfFairValueHierarchyMember 2021-06-30 0001683541 acb:EstimatedProbabilityOfAchievingMilestonesMeasurementInputMember acb:ContingentConsiderationPayableMember 2021-06-30 0001683541 acb:EstimatedProbabilityOfAchievingMilestonesMeasurementInputMember acb:ContingentConsiderationPayableMember 2020-06-30 0001683541 acb:EstimatedProbabilityOfAchievingMilestonesMeasurementInputMember acb:ContingentConsiderationPayableMember 2019-07-01 2020-06-30 0001683541 ifrs-full:DiscountRateMeasurementInputMember acb:ContingentConsiderationPayableMember 2021-06-30 0001683541 ifrs-full:DiscountRateMeasurementInputMember acb:ContingentConsiderationPayableMember 2020-06-30 0001683541 ifrs-full:DiscountRateMeasurementInputMember acb:ContingentConsiderationPayableMember 2019-07-01 2020-06-30 acb:month 0001683541 acb:ExpectedTimingOfAchievingMilestonesMeasurementInputMember acb:ContingentConsiderationPayableMember 2020-06-30 0001683541 acb:ExpectedTimingOfAchievingMilestonesMeasurementInputMember acb:ContingentConsiderationPayableMember 2021-06-30 0001683541 acb:ExpectedTimingOfAchievingMilestonesMeasurementInputMember acb:ContingentConsiderationPayableMember 2020-07-01 2021-06-30 0001683541 acb:ExpectedTimingOfAchievingMilestonesMeasurementInputMember acb:ContingentConsiderationPayableMember 2019-07-01 2020-06-30 0001683541 ifrs-full:CreditRiskMember 2021-06-30 0001683541 ifrs-full:CreditRiskMember 2020-06-30 0001683541 ifrs-full:CreditRiskMember acb:NotLaterThan60DaysMember 2021-06-30 0001683541 ifrs-full:CreditRiskMember acb:NotLaterThan60DaysMember 2020-06-30 0001683541 ifrs-full:CreditRiskMember acb:LaterThan60DaysMember 2021-06-30 0001683541 ifrs-full:CreditRiskMember acb:LaterThan60DaysMember 2020-06-30 0001683541 ifrs-full:LaterThanFourYearsAndNotLaterThanFiveYearsMember 2021-06-30 0001683541 ifrs-full:LaterThanFiveYearsMember 2021-06-30 0001683541 ifrs-full:LiquidityRiskMember 2021-06-30 0001683541 ifrs-full:LiquidityRiskMember 2020-06-30 0001683541 acb:AccountsPayableAndAccruedLiabilities1Member ifrs-full:LiquidityRiskMember 2021-06-30 0001683541 ifrs-full:NotLaterThanOneYearMember acb:AccountsPayableAndAccruedLiabilities1Member ifrs-full:LiquidityRiskMember 2021-06-30 0001683541 acb:AccountsPayableAndAccruedLiabilities1Member ifrs-full:LiquidityRiskMember ifrs-full:LaterThanOneYearAndNotLaterThanThreeYearsMember 2021-06-30 0001683541 acb:AccountsPayableAndAccruedLiabilities1Member ifrs-full:LiquidityRiskMember ifrs-full:LaterThanThreeYearsAndNotLaterThanFiveYearsMember 2021-06-30 0001683541 acb:AccountsPayableAndAccruedLiabilities1Member ifrs-full:LiquidityRiskMember ifrs-full:LaterThanFiveYearsMember 2021-06-30 0001683541 ifrs-full:LiquidityRiskMember acb:ConvertibleNotesandInterestMember 2021-06-30 0001683541 ifrs-full:NotLaterThanOneYearMember ifrs-full:LiquidityRiskMember acb:ConvertibleNotesandInterestMember 2021-06-30 0001683541 ifrs-full:LiquidityRiskMember acb:ConvertibleNotesandInterestMember ifrs-full:LaterThanOneYearAndNotLaterThanThreeYearsMember 2021-06-30 0001683541 ifrs-full:LiquidityRiskMember acb:ConvertibleNotesandInterestMember ifrs-full:LaterThanThreeYearsAndNotLaterThanFiveYearsMember 2021-06-30 0001683541 ifrs-full:LiquidityRiskMember acb:ConvertibleNotesandInterestMember ifrs-full:LaterThanFiveYearsMember 2021-06-30 0001683541 ifrs-full:LeaseLiabilitiesMember ifrs-full:LiquidityRiskMember 2021-06-30 0001683541 ifrs-full:NotLaterThanOneYearMember ifrs-full:LeaseLiabilitiesMember ifrs-full:LiquidityRiskMember 2021-06-30 0001683541 ifrs-full:LeaseLiabilitiesMember ifrs-full:LiquidityRiskMember ifrs-full:LaterThanOneYearAndNotLaterThanThreeYearsMember 2021-06-30 0001683541 ifrs-full:LeaseLiabilitiesMember ifrs-full:LiquidityRiskMember ifrs-full:LaterThanThreeYearsAndNotLaterThanFiveYearsMember 2021-06-30 0001683541 ifrs-full:LeaseLiabilitiesMember ifrs-full:LiquidityRiskMember ifrs-full:LaterThanFiveYearsMember 2021-06-30 0001683541 ifrs-full:LiquidityRiskMember acb:ContingentConsiderationPayableMember 2021-06-30 0001683541 ifrs-full:NotLaterThanOneYearMember acb:ContingentConsiderationPayableMember ifrs-full:LiquidityRiskMember 2021-06-30 0001683541 acb:ContingentConsiderationPayableMember ifrs-full:LiquidityRiskMember ifrs-full:LaterThanOneYearAndNotLaterThanThreeYearsMember 2021-06-30 0001683541 acb:ContingentConsiderationPayableMember ifrs-full:LiquidityRiskMember ifrs-full:LaterThanThreeYearsAndNotLaterThanFiveYearsMember 2021-06-30 0001683541 acb:ContingentConsiderationPayableMember ifrs-full:LiquidityRiskMember ifrs-full:LaterThanFiveYearsMember 2021-06-30 0001683541 ifrs-full:NotLaterThanOneYearMember ifrs-full:LiquidityRiskMember 2021-06-30 0001683541 ifrs-full:LiquidityRiskMember ifrs-full:LaterThanOneYearAndNotLaterThanThreeYearsMember 2021-06-30 0001683541 ifrs-full:LiquidityRiskMember ifrs-full:LaterThanThreeYearsAndNotLaterThanFiveYearsMember 2021-06-30 0001683541 ifrs-full:LiquidityRiskMember ifrs-full:LaterThanFiveYearsMember 2021-06-30 0001683541 acb:A2019AtTheMarketProgramMember 2021-06-30 0001683541 acb:A2019AtTheMarketProgramMember 2020-12-31 0001683541 acb:NovemberUnitOfferingMember 2020-11-30 0001683541 acb:HighTideInc.Member ifrs-full:FinancialAssetsAtFairValueThroughProfitOrLossCategoryMember ifrs-full:CorporateLoansMember 2021-04-01 2021-04-30 0001683541 acb:A2021AtTheMarketProgramMember 2021-06-30 0001683541 acb:ConvertibleDebentureJanuary2019Member ifrs-full:CurrencyRiskMember 2021-06-30 0001683541 acb:WarrantsMember ifrs-full:CurrencyRiskMember 2021-06-30 0001683541 ifrs-full:CurrencyRiskMember 2021-06-30 0001683541 ifrs-full:CurrencyRiskMember 2020-07-01 2021-06-30 0001683541 ifrs-full:CurrencyRiskMember 2019-07-01 2020-06-30 0001683541 acb:CreditFacilityBMember ifrs-full:InterestRateRiskMember 2021-06-30 0001683541 acb:CreditFacilityBMember ifrs-full:InterestRateRiskMember 2020-06-30 0001683541 ifrs-full:InterestRateRiskMember 2021-06-30 0001683541 ifrs-full:InterestRateRiskMember 2020-07-01 2021-06-30 0001683541 ifrs-full:InterestRateRiskMember 2019-07-01 2020-06-30 0001683541 ifrs-full:EquityPriceRiskMember 2021-06-30 0001683541 ifrs-full:EquityPriceRiskMember 2020-07-01 2021-06-30 0001683541 ifrs-full:EquityPriceRiskMember 2019-07-01 2020-06-30 0001683541 2021-09-27
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 40-F

¨ | REGISTRATION STATEMENT PURSUANT TO SECTION 12 OF THE SECURITIES EXCHANGE ACT OF 1934
x | ANNUAL REPORT PURSUANT TO SECTION 13(a) OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the fiscal year ended June 30, 2021 | Commission File Number: 001-38691

AURORA CANNABIS INC.
(Exact name of Registrant as specified in its charter)

British Columbia, Canada |  | 2833 |  | N/A
(Province or Other Jurisdiction of Incorporation or Organization) |  | (Primary Standard Industrial Classification Code) |  | (I.R.S. Employer Identification No.)

500-10355 Jasper Avenue,
Edmonton, Alberta, T5J 1Y6
Tel: 1-844-928-7672
(Address and telephone number of Registrant’s principal executive offices)
CORPORATION SERVICE COMPANY
251 Little Falls Drive
County of New Castle
Wilmington, Delaware 19808
Tel: 1-800-927-9800
(Name, address (including zip code) and telephone number (including
area code) of agent for service in the United States)
Securities registered or to be registered pursuant to section 12(b) of the Act:

Title of Each Class | Trading Symbol(s) | Name of Each Exchange on Which Registered
Common Shares, no par value | ACB | The Nasdaq Global Select Market
Rights to purchase Common Shares, without par value |  |

Securities registered or to be registered pursuant to Section 12(g) of the Act: None
Securities for which there is a reporting obligation pursuant to Section 15(d) of the Act: None
For annual reports, indicate by check mark the information filed with this Form:

x | Annual Information Form | x | Audited Annual Financial Statements

Indicate the number of outstanding shares of each of the Registrant’s classes of capital or common stock as of the close of the period covered by the annual report: 198,068,923
Indicate by check mark whether the Registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Exchange Act during the preceding 12 months (or for such shorter period that the Registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes | x |  | No | ¨

Indicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the Registrant was required to submit and post such files).

Yes | x |  | No | ¨

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 12b-2 of the Exchange Act.
Emerging growth company ¨
If an emerging growth company that prepares its financial statements in accordance with U.S. GAAP, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards† provided pursuant to Section 13(a) of the Exchange Act. ¨
† The term “new or revised financial accounting standard” refers to any update issued by the Financial Accounting Standards Board to its Accounting Standards Codification after April 5, 2012.
Indicate by check mark whether the registrant has filed a report on and attestation to its management’s assessment of the effectiveness of its internal control over financial reporting under Section 404(b) of the Sarbanes-Oxley Act (15 U.S.C. 7262(b)) by the registered public accounting firm that prepared or issued its audit report.
ii

INTRODUCTORY INFORMATION
Aurora Cannabis Inc. (the “Company” or “Aurora”) is a “foreign private issuer” as defined in Rule 3b-4 under Securities Exchange Act of 1934, as amended (the “Exchange Act”), and is a Canadian issuer eligible to file its annual report pursuant to Section 13 of the Exchange Act on Form 40-F pursuant to the multi-jurisdictional disclosure system (the “MJDS”) adopted by the United States Securities and Exchange Commission (the “SEC”). The Company’s common shares are listed on the Toronto Stock Exchange and the Nasdaq Global Select Market (“Nasdaq”) under the trading symbol “ACB”.
In this annual report, references to “we”, “our”, “us”, the “Company” or “Aurora”, mean Aurora Cannabis Inc. and our wholly owned subsidiaries, unless the context suggests otherwise.
Unless otherwise indicated, all amounts in this annual report are in Canadian dollars and all references to “$” mean Canadian dollar and references to “U.S. dollars” or “US$” are to United States dollars.
AUDITED FINANCIAL STATEMENTS, MANAGEMENT’S DISCUSSION AND ANALYSIS
AND ANNUAL INFORMATION FORM
The following principal documents are filed as exhibits to, and incorporated by reference into, this Annual Report:

Document | Exhibit No.
Audited consolidated financial statements of the Company and notes thereto as at and for the year ended June 30, 2021, together with the report thereon of the independent registered public accounting firm | 99.5
Management’s Discussion and Analysis of the Company for the year ended June 30, 2021 (the “2021 MD&A”) | 99.6
Annual Information Form of the Company for the year ended June 30, 2021 (the “AIF”) | 99.7

FORWARD-LOOKING STATEMENTS
This Annual Report includes or incorporates by reference certain statements which may constitute “forward-looking information” and “forward-looking statements” within the meaning of the United States Private Securities Litigation Reform Act of 1995 (collectively, “forward-looking statements” or “FLS”). These forward-looking statements are made as of the date of this Annual Report and the Company does not intend, and does not assume any obligation, to update these FLS, except as required under applicable securities legislation. FLS relate to future events or future performance and reflect Company management’s expectations or beliefs regarding future events. In certain cases, FLS can be identified by the use of words such as “plans”, “expects” or “does not expect”, “is expected”, “budget”, “scheduled”, “estimates”, “forecasts”, “intends”, “anticipates” or “does not anticipate”, or “believes”, or variations of such words and phrases or statements that certain actions, events or results “may”, “could”, “would”, “might” or “will be taken”, “occur” or “be achieved” or the negative of these terms or comparable terminology. By their very nature FLS involve known and unknown risks, uncertainties and other factors which may cause the actual results, performance or achievements of the Company to be materially different from any future results, performance or achievements expressed or implied by the FLS. The Company provides no assurance that FLS will prove to be accurate, as actual results and future events could differ materially from those anticipated in such statements. Accordingly, readers should not place undue reliance on FLS. Certain FLS in this Annual Report and the documents incorporated by reference include, but are not limited to the following:
•pro forma measures including revenue, cash flow, adjusted gross margin before fair value adjustments, expected SG&A run-rates, and grams produced;
•expectations regarding production capacity, costs and yields;
•statements made under the heading “Our Strategy”;
•statements made with respect to the anticipated disposition of legal claims;
•the Company’s ability to execute on its business transformation plan and path to Adjusted EBITDA profitability;
1

•planned cost efficiencies, including the execution of the Company’s costs savings plan, including, but not limited to, asset consolidation, supply chain efficiency and other reductions in SG&A expenses;
•expectations related to the development and legalization of consumer markets;
•growth opportunities, including the expansion into additional international adult recreational markets;
•the recovery of the Company’s domestic adult recreational segment;
•the continued supply of product into Israel and associated revenue;
•product portfolio and innovation, and associated revenue growth;
•future strategic plans including, but not limited to, M&A in the United States;
•competitive advantages and strengths of medical and regulatory expertise;
•licensing of genetic innovations to other LPs and associated revenue growth;
•expectations regarding biosynthetic production and associated intellectual property; and
•the impact of the COVID-19 pandemic on the Company’s business, operations, capital resources and/or financial results.
Forward looking information or statements contained in this document have been developed based on assumptions management considers to be reasonable. Material factors or assumptions involved in developing forward-looking statements include, without limitation, publicly available information from governmental sources as well as from market research and industry analysis and on assumptions based on data and knowledge of this industry which the Company believes to be reasonable.
Such forward looking statements are estimates reflecting the Company’s best judgment based upon current information and involve a number of risks and uncertainties, and there can be no assurance that other factors will not affect the accuracy of such forward-looking statements. These risks include, but are not limited to, the ability to retain key personnel, the ability to continue investing in infrastructure to support growth, the ability to obtain financing on acceptable terms, the continued quality of our products, customer experience and retention, the development of third party government and non-government consumer sales channels, management’s estimates of consumer demand in Canada and in jurisdictions where the Company exports, expectations of future results and expenses, the availability of additional capital to complete construction projects and facilities improvements, the risk of successful integration of acquired business and operations, management’s estimation that SG&A will grow only in proportion of revenue growth, the ability to expand and maintain distribution capabilities, the impact of competition, the general impact of financial market conditions, the yield from cannabis growing operations, product demand, changes in prices of required commodities, competition, and the possibility for changes in laws, rules, and regulations in the industry, epidemics, pandemics or other public health crises, including the current outbreak of COVID-19, as well as updates provided herein.See also “Description of the Business - Risk Factors” in the AIF. Readers are urged to consider the risks, uncertainties and assumptions carefully in evaluating the forward-looking statements.
Although the Company believes that the expectations conveyed by the forward-looking statements are reasonable based on the information available to the Company on the date hereof, no assurance can be given as to future results, approvals or achievements. Forward-looking statements contained in this Annual Report and in the documents incorporated by reference herein are expressly qualified by this cautionary statement.
This discussion, and the discussion of risk factors contained in the AIF and 2021 MD&A incorporated by reference herein, are not exhaustive of the factors that may affect any of the forward-looking statements or information concerning the Company.
NOTE TO UNITED STATES READERS:
DIFFERENCES IN UNITED STATES AND CANADIAN REPORTING PRACTICES
The Company is permitted to prepare this Annual Report in accordance with Canadian disclosure requirements, which are different from those of the United States. The Company has historically prepared its consolidated financial statements in accordance with International Financial Reporting Standards, as issued by the International Accounting Standards Board, which differ in certain respects from United States generally accepted accounting principles (“US GAAP”) and from practices prescribed by the SEC. Therefore, the Company’s financial statements incorporated by reference in this Annual Report may not be comparable to financial statements prepared in accordance with U.S. GAAP.
2

CURRENCY
Unless otherwise indicated, all dollar amounts in this Annual Report are in Canadian dollars. The exchange rate of Canadian dollars into United States dollars, on June 30, 2021 based upon the daily exchange rate as quoted by the Bank of Canada was U.S.$1.00 = Cdn$ 1.2394.
CONTROLS AND PROCEDURES
Disclosure Controls and Procedures
The information provided in the section entitled “Internal Controls over Financial Reporting” under the sub-heading “Disclosure Controls and Procedures” contained in the 2021 MD&A filed as Exhibit 99.6 to this Annual Report on Form 40-F is incorporated by reference herein.
Management’s Annual Report on Internal Controls over Financial Reporting
The information provided in the section entitled “Internal Controls over Financial Reporting” under the sub-heading “Management’s Assessment on Internal Control over Financial Reporting” contained in the 2021 MD&A filed as Exhibit 99.6 to this Annual Report on Form 40-F is incorporated by reference herein.
Attestation Report of the Registered Public Accounting Firm
The disclosure provided under the heading “Report of Independent Registered Public Accounting Firm” contained in the Company’s audited annual financial statements filed as Exhibit 99.5 to this Annual Report on Form 40-F is incorporated by reference herein.
Changes in Internal Control over Financial Reporting
The information provided in the section entitled “Internal Controls Over Financial Reporting” under the sub-heading “Material Changes to the Control Environment and Other Matters” contained in the 2021 MD&A filed as Exhibit 99.6 to this Annual Report on Form 40-F is incorporated by reference herein.
CORPORATE GOVERNANCE
The Company’s Board of Directors (the “Board”) is responsible for the Company’s corporate governance and has the following independent designated standing committees: the Nominating and Corporate Governance Committee, the Human Resources and Compensation Committee, the Audit Committee and the Science and Innovation Committee. The charters of each committee can be viewed on the Company’s corporate website at https://investor.auroramj.com/about-aurora/corporate-governance/. In addition, the Company’s Audit Committee Charter is attached as Schedule “A” to the AIF, which is filed as Exhibit 99.7 to this Annual Report.
Nominating and Corporate Governance Committee
The Nominating and Corporate Governance Committee (the “N&CG Committee”) is responsible for screening nominees to the Board. The N&CG Committee annually assesses the skills and qualifications of directors and nominees to ensure the members of the board of directors have the requisite skills and qualifications to meet the current needs of the Company. The N&CG Committee is comprised of Norma Beauchamp (Chair), Ron Funk and Adam Szweras. The Board has determined that all of the members of the N&CG Committee are independent, based on the criteria for independence prescribed by Nasdaq’s director independence standards at Rule 5605(a)(2).
Human Resources and Compensation Committee
The Human Resources and Compensation Committee (the “HR&C Committee”) is responsible for (a) reviewing and approving directors’ and executive compensation based on the Company’s goals and objectives, (b) reviewing and approving the Company’s incentive compensation and equity-based plans and arrangements, and (c) reporting regularly to the Board on the activities of the HR&C Committee. To make its recommendation on directors’ and executive officer compensation, the HR&C Committee takes into account the types of compensation and the amounts
3

paid to directors and executive officers of comparable publicly traded Canadian companies. The HR&C Committee is comprised of Adam Szweras (Chair), Norma Beauchamp, Ron Funk and Margaret Shan Atkins. The Board has determined that all of the members of the HR&C Committee are independent, based on the criteria for independence prescribed by Nasdaq’s director independence standards at Rule 5605(a)(2).
Science and Innovation Committee
The Science and Innovation Committee reviews and discusses with management the Company’s science and innovation strategies, including the full portfolio of initiatives and investments in plant science, human science, analytical science, and product design & formulation and, when appropriate, makes recommendations to the Board. The Science and Innovation Committee is comprised of Lance Friedmann (Chair), Ron Funk and Michael Detlefsen. The Board has determined that all of the members of the Committee are independent, based on the criteria for independence prescribed by Nasdaq’s director independence standards at Rule 5605(a)(2).
AUDIT COMMITTEE
Our Board has established an independent Audit Committee for the purpose of overseeing our accounting and financial reporting processes and the audit of our annual financial statements.
The Audit Committee is comprised of Margaret Shan Atkins (Chair), Ron Funk, Michael Detlefsen and Lance Friedmann. Our Board has determined that the Audit Committee meets the composition requirements set forth in Nasdaq Rule 5605(c)(2)(A), and that each of the members of the Audit Committee is independent as determined under Rule 10A-3 of the Exchange Act and Nasdaq’s director independence standards at Rule 5605(a)(2). All four members of the Audit Committee are financially literate, meaning they are able to read and understand the Company’s financial statements and to understand the breadth and level of complexity of the issues that can reasonably be expected to be raised in the Company’s financial statements.
Audit Committee Financial Experts
Our Board has determined that Margaret Shan Atkins and Michael Detlefsen each qualify as an “audit committee financial expert” (as defined in paragraph (8)(b) of General Instruction B to Form 40-F) and a “financially sophisticated audit committee member” under Nasdaq Rule 5605(c)(2)(A).
PRE-APPROVAL OF AUDIT AND NON-AUDIT SERVICES PROVIDED BY
INDEPENDENT AUDITOR
The Audit Committee Charter sets out responsibilities regarding the provision of non-audit services by the Company’s external auditors and requires the Audit Committee to pre-approve all permitted non-audit services to be provided by the Company’s external auditors, in accordance with applicable law.
PRINCIPAL ACCOUNTING FEES AND SERVICES - INDEPENDENT AUDITORS
The following table sets forth information regarding amounts billed to us by our independent auditor for each of our last two fiscal years ended June 30 in Canadian dollars:

Financial Period Ending | Audit Fees ($)(1) | Audit Related Fees ($)(2) | Tax Fees ($)(3) | All Other Fees ($)(4)
2021 | 3,042,764 | — | 357,032 | —
2020 (5) | 3,050,150 | 37,450 | 255,010 | —

Notes
(1)“Audit Fees” includes fees for the performance of the annual audit and quarterly reviews of the financial statements, which includes the audit of significant transactions and matters, and reviews of prospectus and financing documents including related assistance to underwriters.
(2)“Audit-Related Fees” includes fees for assurance or accounting related services that have not been reflected under (1).
(3)“Tax Fees” includes fees for tax compliance, tax planning, tax structuring and tax advice.
(4)“All Other Fees” refers to fees for ad hoc projects, which include reviews of prospectus and financing documents..
4

(5)Fees related to prospectus and related assistance to underwriters of $193,670 were reclassified from Audit Related Fees to Audit Fees to conform with current period’s presentation.
Audit Committee Pre-Approval Policies
From time to time, management of the Company recommends to, and requests approval from, the audit committee for audit and non-audit services to be provided by the Company’s auditor.
The Audit Committee may delegate to one or more of its members the authority to pre-approve non-audit services to be provided to the Company or its subsidiaries by the Company’s external auditor. The pre-approval of non-audit services must be presented to the Audit Committee at its first scheduled meeting following such pre-approval.
The Audit Committee may satisfy its duty to pre-approve non-audit services by adopting specific policies and procedures for the engagement of the non-audit services, provided the policies and procedures are detailed as to the particular service, the Audit Committee is informed of each non-audit service and the procedures do not include delegation of the Audit Committee’s responsibilities to management.
OFF-BALANCE SHEET ARRANGEMENTS
The Company has not entered into any “off-balance sheet arrangements”, as defined in General Instruction B(11) to Form 40-F, that have or are reasonably likely to have a current or future effect on the Company’s financial condition, changes in financial condition, revenues, expenses, results of operations, liquidity, capital expenditures or capital resources that are material to investors.
CODE OF ETHICS
We have adopted a Code of Business Conduct and Ethics (the “Code”) that applies to our officers (including without limitation, the CEO, CFO and other high-ranking executive officers), employees and directors of the Company and its subsidiaries and promotes, among other things, honest and ethical conduct. The Code meets the requirements for a “code of ethics” within the meaning of that term under Form 40-F. The Code of Ethics was last reviewed and approved by the Company’s Board of Directors on June 21, 2021. The Code is available under the Company’s profile on www.SEDAR.com and on the Company’s website at https://investor.auroramj.com/about-aurora/corporate-governance/.
During the fiscal year ended June 30, 2021, no material amendment was made to the Code which would be required to be disclosed pursuant to Paragraph 9 of General Instruction B, and no waivers of the Code were granted to any principal officer of the Company or any person performing similar functions.
5

TABULAR DISCLOSURE OF CONTRACTUAL OBLIGATIONS
The following table lists, as of June 30, 2021, information with respect to the Company’s known contractual obligations (in thousands):

|  | Payments due by period
| Total ($) | Less than one year ($) | 1 - 3 years ($) | 3 - 5 years ($) | More than 5 years ($)
Long-Term Debt Obligations (1) | 498,229 |  | 23,522 |  | 474,707 |  | — |  | — |
Lease Obligations | 144,034 |  | 10,227 |  | 26,352 |  | 20,902 |  | 86,553 |
Contingent Consideration (2) | 31,240 |  | 31,240 |  | — |  | — |  | — |
Purchase Obligations (3) | 15,696 |  | 6,571 |  | 7,231 |  | 1,894 |  | — |
Other long-term liabilities (4) | 92,043 |  | — |  | 91,939 |  | — |  | 104 |
Total | 781,242 |  | 71,560 |  | 600,229 |  | 22,796 |  | 86,657 |

Notes:
(1)Long-term debt obligations include principal and interest on convertible debentures.
(2)Contingent consideration represents the gross amount estimated to be paid out on achievement of future performance milestones related to acquisitions.
(3)Purchase obligations include capital commitments, purchase commitments relating to a manufacturing agreement for the encapsulation of softgels, and retention payments associated with the acquisition of Reliva LLC.
(4)Other long-term liabilities reflected on the balance sheet as at June 30, 2021, includes derivative liabilities and other long-term liabilities.
NOTICES PURSUANT TO REGULATION BTR
There were no notices required by Rule 104 of Regulation BTR that the Company sent during the year ended June 30, 2021 concerning any equity security subject to a blackout period under Rule 101 of Regulation BTR.
NASDAQ CORPORATE GOVERNANCE
Our common shares are quoted for trading on Nasdaq under the symbol “ACB”. Nasdaq Rule 5615(a)(3) permits a foreign private issuer to follow its home country practice in lieu of the Nasdaq corporate governance requirements if such issuer, amongst other requirements, makes appropriate disclosure in its annual report filed with the SEC relating to each requirement of Rule 5600 that it does not follow including a brief statement of the home country practice it follows in lieu of such Nasdaq corporate governance requirements.
Our governance practices differ from those followed by domestic companies pursuant to Rule 5600 of the Nasdaq Rules in the following way:
Shareholder Meeting Quorum Requirement: Rule 5620(c) requires that each listed company provide for a quorum for any meeting of the holders of the listed company’s common stock that is not less than 33 1/3% of the listed company’s outstanding shares of common stock entitled to vote. The Company’s quorum requirement is set forth in its Articles, which states that a quorum for a meeting of shareholders of the Company is present if there are two persons who are, or who represent by proxy, one or more shareholders who, in the aggregate, hold at least five percent of the issued common shares.
The foregoing is consistent with the laws, customs, and practices in Canada.
MINE SAFETY DISCLOSURE
Not applicable.
6

UNDERTAKING
The Company undertakes to make available, in person or by telephone, representatives to respond to inquiries made by the Commission staff, and to furnish promptly, when requested to do so by the Commission staff, information relating to: the securities registered pursuant to Form 40-F; the securities in relation to which the obligation to file an annual report on Form 40-F arises; or transactions in said securities.
CONSENT TO SERVICE OF PROCESS
The Company has previously filed with the SEC a written consent to service of process on Form F-X. Any change to the name or address of the Company’s agent for service shall be communicated promptly to the SEC by amendment to the Form F-X referencing the file number of the Company.
[signature page follows]
7

SIGNATURES
Pursuant to the requirements of the Exchange Act, the Company certifies that it meets all of the requirements for filing on Form 40-F and has duly caused this annual report to be signed on its behalf by the undersigned, thereunto duly authorized.

Date: September 27, 2021 | AURORA CANNABIS INC. |
| By | /s/ Glen Ibbott |
|  | Glen Ibbott Chief Financial Officer |

8

EXHIBIT INDEX

Exhibit Number | Exhibit Description
99.1 | Certification of Chief Executive Officer pursuant to Rule 13a-14(a) of the Exchange Act, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
99.2 | Certification of Chief Financial Officer pursuant to Rule 13a-14(a) of the Exchange Act, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002
99.3 | Certification of Chief Executive Officer pursuant to Rule 13a-14(b) of the Exchange Act and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
99.4 | Certification of Chief Financial Officer pursuant to Rule 13a-14(b) of the Exchange Act and 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002
99.5 | Audited consolidated financial statements of the Company and notes thereto as at and for the year ended June 30, 202 1, together with the report thereon of the independent auditor
99.6 | Management’s Discussion and Analysis for the year ended June 30, 202 1
99.7 | Annual Information Form of the Company for the year ended June 30, 202 1
99.8 | Consent of KPMG LLP
101.INS | XBRL Instance
101.SCH | XBRL Taxonomy Extension Schema
101.CAL | XBRL Taxonomy Extension Calculation Linkbase
101.DEF | XBRL Taxonomy Extension Definition Linkbase
101.LAB | XBRL Taxonomy Extension Label Linkbase
101.PRE | XBRL Taxonomy Extension Presentation Linkbase

9