Compilation details
AASB Practice Statement 2 Making Materiality Judgements (as amended)
Compilation details are not part of Practice Statement 2.
This compiled Practice Statement applies to annual periods beginning on or after 1 January 2022 but before 1 January 2023. It takes into account amendments up to and including 20 December 2021 and was prepared on 7 April 2022 by the staff of the Australian Accounting Standards Board (AASB).
This compilation is not a separate Practice Statement issued by the AASB. Instead, it is a representation of Practice Statement 2 (December 2017) as amended by other pronouncements, which are listed in the table below.
Table of pronouncements
Table of amendments 