Document ID: chunk:federal_register_of_legislation:F2023L00612:body:0:p13
Version: federal_register_of_legislation:F2023L00612
Segment Type: other
Provision Reference: 
Character Range: 33341–34768

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 items 34 and 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 33 and item 45.

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