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ATTX Taxonomy Development Notes - AASB128 Issue

The amount of impairment losses and reversals of impairment losses are inlcuded in a movement analysis of investments in Associates (see screen shot below).

As well as the amounts AASB128 Aus37.1(c) requires the Income Statement line item where the amount has been recorded. The statement suggests item(s) - singular or plural - that there may be a number of amounts, each with its own line item. AASB have already confirmed that there is a 1:1 relationship between amount and line item. This would mean that the "Impairment, Investments in Associates" needs to have a tuple as a child so that the individual amounts can be associated with a line item.

The concern is putting the presentation relationship in the middle of a movement analysis and the effect this might have to the subsequent calculation relationships.

Presentation relationship:
   Impairment, Investments in Associates
	Detail of Impairment of Investment in Associates
	   Impairment of Investment in Associates (tuple)
		Amount of Impairment of Investments in Associates Recognised in Profit (monetary)
		Income Statement Line Item where Impairment in Associates Recognised

The same would happen for Reversals of Impairments

Calculation relationship:
   Impairment, Investments in Associates
	Amount of Impairment of Investments in Associates Recognised in Profit (monetary) (weight = 1)

Again, repeated for Reversals.