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On 14 September 2017, the International Accounting Standards Board issued its second Practice Statement, IFRS Practice Statement 2: Making Materiality Judgements (Practice Statement).

The Practice Statement provides guidance on how to use judgement when selecting information to provide in financial statements prepared applying IFRS Standards. It is a non-mandatory document companies are permitted to apply to financial statements prepared any time after 14 September 2017.

Please visit the Practice Statement page to download the Practice Statement and any supporting materials. 

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