Section 2 - Accounting Standard AASB 18 Presentation and Disclosure in Financial Statements - When it issued AASB 18, the AASB changed the title of AASB 108.

2When it issued AASB 18, the AASB changed the title of AASB 108.

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2 When it issued AASB 18, the AASB changed the title of AASB 108.

A footnote is added to the end of paragraph 44II. New text is underlined.

3 When it issued AASB 18, the AASB carried over the requirements to disclose material accounting policy information in AASB 101 to AASB 108.

AASB 8 Operating Segments (August 2015)

| Paragraph 23 is amended and paragraph 36D is added. New text is underlined and deleted text is struck through. |

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Information about profit or loss, assets and liabilities

23 An entity shall report a measure of profit or loss for each reportable segment. An entity shall report a measure of total assets and liabilities for each reportable segment if such amounts are regularly provided to the chief operating decision maker. An entity shall also disclose the following about each reportable segment if the specified amounts are included in the measure of segment profit or loss reviewed by the chief operating decision maker, or are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss:
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(f) material items of income and expense disclosed in accordance with paragraph 42 of AASB 18 Presentation and Disclosure in Financial Statementsparagraph 97 of AASB 101 Presentation of Financial Statements;
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Transition and effective date

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