Practice Statements

This table lists the Practice Statements that have been issued by the International Accounting Standards Board and the AASB.

These Practice Statements are not required to be complied with by entities preparing general purpose financial statements in accordance with Australian Accounting Standards or IFRS Standards.

For copyright reasons, these materials are available only to AASB website users in Australia. These materials must not be forwarded to anyone outside Australia; they can obtain these materials by subscription from the IASB.