Document ID: chunk:federal_register_of_legislation:F2023L00574:body:0:p15
Version: federal_register_of_legislation:F2023L00574
Segment Type: other
Provision Reference: 
Character Range: 39310–39724

in accordance with AASB 101.IG6 Example and AASB 101.78 (e) Example.
Item 28.4      Item 28.4 total equity attributable to owners of parent is a derived item calculated as the sum of items 28.1 to 28.3 inclusive.

               Report this item in accordance with AASB 101.54 (r).
Item 28.5      Report non-controlling interests.

               Report this item in accordance with AASB 101.54 (q) and AASB 10.22.