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 2024. It takes into account amendments up to and including 15 December 2022 and was prepared on 18 December 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
