account

Under AASB 101 additional line items. headings and subtotals: are precleded as they provide unnecessary information that may confuse the user shali be presented on the face of the statement when such presentation is relevant to an understanding of the entitys financial performance shall be piesented on the face of the statement when such items can be measured relably and it is probable these events will occur Will only be included in the notes to the income statement if they are relevant to an understanding of the entifys financlal performance