Section 97 - AASB 101 - Presentation of Financial Statements - July 2015 - When items of income or expense are material, an entity shall disclose their nature and amount separately. — Zoe

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AASB 101 - Presentation of Financial Statements - July 2015

97When items of income or expense are material, an entity shall disclose their nature and amount separately.

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97 When items of income or expense are material, an entity shall disclose their nature and amount separately.

Previous section92An entity shall disclose reclassification adjustments relating to components of other comprehensive income.Next section98Circumstances that would give rise to the separate disclosure of items of income and expense include: