The SFRS(I) Practice Statements issued by the ASC 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 the ASC and the IFRS Foundation with regard to the SFRS(I) Practice Statements and the IFRS Practice Statements, respectively.

SFRS(I) Practice Statements (original version as issued by the ASC)