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Accounting Standard AASB 18 Presentation and Disclosure in Financial Statements
87An entity shall present an allocation of comprehensive income for the reporting period attributable to:
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87 An entity shall present an allocation of comprehensive income for the reporting period attributable to:
(b) owners of the parent.
Other comprehensive income
88 An entity shall classify income and expenses included in the statement presenting comprehensive income in one of two categories:
(a) income and expenses that will be reclassified to profit or loss when specific conditions are met; and
(b) income and expenses that will not be reclassified to profit or loss.