Singapore Financial Reporting Standards (International)
Practice Statements

The SFRS(I) Practice Statements are published for your own personal non-commercial use only, subject to the Terms & Conditions of Use of this Web Site. As the SFRS(I) Practice Statements are based on the IFRS Practice Statements and the copyright to the IFRS Practice Statements is owned by the IFRS Foundation, permission to use the SFRS(I) Practice Statements for any other purpose is required from ACRA and the IFRS Foundation with regard to the SFRS(I) Practice Statements and the IFRS Practice Statements, respectively.

Title Application Date Issuance Date
Making Materiality Judgement (PDF, 441KB)
1 Jan 2024 *
* This version includes the applicable amendments issued by the ASC since the issuance of the Practice Statement.

Other accompanying documents

The SFRS(I) Practice Statements should be read in the context of the Basis for Conclusions on IFRS Practice Statements issued by the IASB. The Basis for Conclusions summarises the IASB’s considerations in developing the IFRS Practice Statements. The use of the Basis for Conclusions is subject to the IFRS Foundation's Terms and Conditions as if they are materials on the IFRS Foundation's website.

Basis for Conclusions on IFRS Practice Statements

Basis for Conclusions: Making Materiality Judgement (PDF, 82KB)


Archived documents can be accessed here.

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