Document ID: chunk:federal_register_of_legislation:F2023L00571:body:0:p8
Version: federal_register_of_legislation:F2023L00571
Segment Type: other
Provision Reference: 
Character Range: 19678–22807

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, total intangible assets and goodwill, is 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 intangible assets other than goodwill, is 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 in accordance with AASB 138.8, AASB 136.135 (b) Disclosure, AASB 138.122 (a) Disclosure and AASB 136.134 (b) Disclosure.
Item 14.2.2  Report intangible assets with an indefinite life.

             Report this item in accordance with AASB 138.8, AASB 136.135 (b) Disclosure, AASB 138.122 (a) Disclosure and AASB 136.134 (b) Disclosure.
Item 14.3    Report total accumulated amortisation and impairment of intangible assets and goodwill.

             Report this item in accordance with AASB 138.8, AASB 138.118 (c) Disclosure and AASB 3 Appendix A.

15.             Total assets

Item 15  Item 15 total assets, is a derived item calculated as the sum of items 1 to 14 inclusive.

         Report this item in accordance with AASB 101.55 Disclosure.