IFRS Practice Statement 2

Provides guidance and examples that help preparers in making materiality judgements.

If your entity prepares general purpose financial statements in accordance with NZ IFRS, you may elect to apply the guidance contained in MPS2 when making materiality judgements when preparing those financial statements.

• IFRS Practice Statement 2 - Making Materiality Judgements Incorporates amendments to October 2022

  Date of issue: Sept 2017

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