Document ID: chunk:federal_register_of_legislation:F2023L00610:body:0:p10
Version: federal_register_of_legislation:F2023L00610
Segment Type: other
Provision Reference: 
Character Range: 25061–28156

in joint ventures accounted for using the equity method.

          Report this item in accordance with AASB 101.55 Common practice, AASB 128.3 and AASB 128.16.

10.             Investments in subsidiaries, joint ventures and associates not accounted for using equity method
Item 10    Item 10 investments in subsidiaries, joint ventures and associates not accounted for using the equity method, is a derived item calculated as the sum of items 10.1 to 10.3 inclusive.

           Report this item in accordance with AASB 127.10 Disclosure, AASB 10 Appendix A and AASB 128.3.
Item 10.1  Report investments in subsidiaries not accounted for using the equity method.

           Report this item in accordance with AASB 10 Appendix A and AASB 127.10 Disclosure.
Item 10.2  Report investments in associates not accounted for using the equity method.

           Report this item in accordance with AASB 101.55 Common practice, AASB 128.3 and AASB 128.17-19.
Item 10.3  Report investments in joint ventures not accounted for using the equity method.

           Report this item in accordance with AASB 101.55 Common practice, AASB 128.3 and AASB 128.17-19.

11.             Total property, plant & equipment net of depreciation/impairment
Item 11    Item 11 property, plant and equipment net of depreciation / impairment is a derived item calculated as item 11.1 less item 11.2.

           Report this item in accordance with AASB 116.6, AASB 116.73 (e) Disclosure and AASB 101.54 (a) Disclosure.
Item 11.1  Report property, plant and equipment – gross carrying amount.

           Report this item in accordance with AASB 116.6 and AASB 116.73 (d) Disclosure.
Item 11.2  Report property, plant and equipment – accumulated depreciation.

           Report this item in accordance with AASB 116.75 (b) Disclosure and AASB 116.73 (d) Common practice.

12.             Total investment property
Item 12  Report total investment property.

         Report this item in accordance with AASB 101.54 (b) Disclosure, AASB 140.5, AASB 140.79 (d) Disclosure and AASB 140.76 Disclosure.

13.             Right-of-use assets
Item 13  Report right-of-use assets.

         Report this item in accordance with AASB 16.47 (a) Disclosure.

14.             Total intangible assets and goodwill
Item 14      Item 14 is total intangible assets and goodwill, a derived item calculated as the sum of item 14.1 and item 14.2 less item 14.3.

             Report this item in accordance with AASB 3 Appendix A, AASB 138.8 and AASB 138.118 Common practice.
Item 14.1    Report goodwill.

             Report this item in accordance with AASB 3 Appendix A, AASB 136.135 (a) Disclosure, AASB 136.134 (a) Disclosure, AASB 3.B67 (d) Disclosure and AASB 101.54 (c) Disclosure.
Item 14.2    Item 14.2 is intangible assets other than goodwill, a derived item calculated as the sum of item 14.2.1 and item 14.2.2.

             Report this item in accordance with AASB 138.8, AASB 101.54 (c) Disclosure and AASB 138.118 (e) Disclosure.
Item 14.2.1  Report intangible assets with a finite life.

             Report this item