Practice Statements


The Practice Statements issued by the ASC are published for your personal use only. As the Practice Statements issued by the ASC are based on the IFRS Practice Statements, please contact the IFRS Foundation for permission to use the Practice Statement for third-party and commercial purposes.


Title Application Date Issuance Date
Management Commentary 01 Apr 2011 17 Mar 2011


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Last updated on 3 March 2014

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