Practice Statements


Practice Statement

Title

Issuance Date

Effective Date

Consequential Amendments 

Explanatory

MFRS

PS 1

Management Commentary

3 September 2025

3 September 2025

-

BC

MFRS

PS 2

Making Materiality Judgements

30 November 2017

30 November 2017

Non-current Liabilities with Covenants (Amendments to MFRS 101)

MFRS 18

BC