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 2023 but before 1 January 2024. It takes into account amendments up to and including 15 December 2022 and was prepared on 6 June 2023 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 