Document ID: chunk:federal_register_of_legislation:F2023L00577:body:0:p14
Version: federal_register_of_legislation:F2023L00577
Segment Type: other
Provision Reference: 
Character Range: 35625–38204

net income or net expense.

39.             Share of other comprehensive income of associates and joint ventures accounted for using the equity method

Item 39  Report the share of other comprehensive income of associates and joint ventures accounted for using the equity method.

         Report this item in accordance with AASB 101.82A (b) (ii).

40.             Income tax relating to items that will be reclassified

Item 40  Report income tax relating to items that will be reclassified.

         Report this item in accordance with AASB 101.91.

Items that will not be reclassified to profit or loss

Report this item in accordance with AASB 101.82A (a) (i).

41.             Revaluation of land and buildings

Item 41  Report revaluation of land and buildings.

         Report this item in accordance with AASB 116.39.

42.             Share of other comprehensive income of associates and joint ventures accounted for using the equity method

Item 42  Report share of other comprehensive income of associates and joint ventures accounted for using the equity method.

         Report this item in accordance with AASB 101.82A (b) (i) and AASB 128.3.

43.             Remeasurements of post-employment benefit obligations, before tax

Item 43  Report remeasurements of post-employment benefit obligations, before tax.

         Report this item in accordance with AASB 119.120 (c).

44.             Income tax relating to items that will not be reclassified

Item 44  Report income tax relating to items that will not be reclassified.

         Report this item in accordance with AASB 101.91.

45.             Total other comprehensive income

Item 45  Item 45 total other comprehensive income is a derived item and is calculated as the sum of item 34, 35, and items 38 to 44 inclusive.

         Report this item in accordance with AASB 101.81A (b).

46.             Total comprehensive income

Item 46  Item 46 total comprehensive income is a derived item and is calculated as the sum of item 31 and item 45.

         Report this item in accordance with AASB 101.81A (c).

47.             Total comprehensive income attributable to owners of the parent

Item 47  Report total comprehensive income attributable to owners of the parent.

         Report this item in accordance with AASB 101.81B (b) (ii).

48.             Total comprehensive income attributable to non-controlling interests

Item 48  Report total comprehensive income attributable to non-controlling interests.

         Report this item in accordance with AASB 101.81B (b) (i).