AASB 116 Property, Plant and Equipment 73: Disclose for each class of PPE the measurement bases, depreciation methods, useful lives or rates, opening and closing gross carrying amounts and accumulated depreciation and impairment, and a reconciliation of the carrying amount showing every category of movement

What does 73 require?

For every class the financial statements state the bases used to determine gross carrying amount, the depreciation methods, the useful lives or depreciation rates, the gross carrying amount together with accumulated depreciation and impairment at the start and end of the period, and a movement schedule reconciling opening and closing carrying amounts. The reconciliation separately shows additions; items moved to held for sale (or into a held-for-sale disposal group) under AASB 5 and other disposals; acquisitions through business combinations; revaluation increases or decreases under the revaluation paragraphs and impairment losses or reversals taken to other comprehensive income under AASB 136; impairment losses expensed; impairment reversals credited to profit or loss; depreciation; net exchange differences from translating into a different presentation currency, including translation of foreign operations; and other changes.