Global Standards for the world economy

Tuesday 17 January 2017

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IFRS use around the world

Jurisdiction profiles


The vision of global accounting standards has been publicly supported by many international organisations, including the G20, World Bank, IMF, Basel Committee, IOSCO and IFAC.

To assess progress toward that goal, the IFRS Foundation is developing and posting profiles about the use of IFRS Standards in individual jurisdictions on an ongoing basis. Currently, profiles are completed for 149 jurisdictions.

The IFRS Foundation uses information from various sources to develop the profiles. The starting point is the responses provided by standard-setting and other relevant bodies to a questionnaire developed by the IFRS Foundation. The IFRS Foundation drafts the profiles and invites the respondents to the questionnaire and others (including regulators and international audit firms) to review the drafts to ensure accuracy. Their comments are reflected.

Analyses
Analysis of the 149 profiles
Analysis of profiles for G20 member jurisdictions
Analysis of the profiles by GDP
Analysis of the profiles by number of listed companies
Analysis of the use of the IFRS for SMEs Standard
Documents Click to download
All jurisdiction profiles [23.6 Mb]
Presentation slides
Pocket Guide to IFRS Standards: the global financial reporting language
Published in May 2016, containing condensed versions of the jurisdictional profiles available up until that date as well as information about the IFRS Foundation, the International Accounting Standards Board, the Standards and other helpful resources.
Presentation slides
'Snapshot' The Global Financial Reporting Language
Presentation slides
IFRS Quiz
We have developed an online quiz based on the content of the Pocket Guide to IFRS Standards:
Access the IFRS Quiz.

Profiles by jurisdiction


The 149 profiled jurisdictions represent all parts of the globe, as follows:

Afghanistan

Guyana

Poland

Albania

Honduras

Portugal

Angola

Hong Kong

Qatar

Anguilla

Hungary

Romania

Antigua and Barbuda

Iceland

Russia

Argentina

India

Rwanda

Armenia

Indonesia

Saint Lucia

Australia

Iran

Saudi Arabia

Austria

Iraq

Serbia

Azerbaijan

Ireland

Sierra Leone

Bahamas

Israel

Singapore

Bahrain

Italy

Slovakia

Bangladesh

Jamaica

Slovenia

Barbados

Japan

South Africa

Belarus

Jordan

Spain

Belgium

Kazakhstan

Sri Lanka

Belize

Kenya

St Kitts and Nevis

Bermuda

Korea (South)

St Vincent and the Grenadines

Bhutan

Kosovo

Suriname

Bolivia

Kuwait

Swaziland

Bosnia and Herzegovina

Latvia

Sweden

Botswana

Lesotho

Switzerland

Brazil

Liberia

Syria

Brunei Darussalam

Liechtenstein

Taiwan

Bulgaria

Lithuania

Tanzania

Cambodia

Luxembourg

Thailand

Canada

Macao

Timor-Leste

Cayman Islands

Macedonia

Trinidad & Tobago

Chile

Madagascar

Turkey

China

Malawi

Uganda

Colombia

Malaysia

Ukraine

Costa Rica

Maldives

United Arab Emirates

Croatia

Malta

United Kingdom

Cyprus

Mauritius

United States

Czech Republic

Mexico

Uruguay

Denmark

Moldova

Uzbekistan

Dominica

Mongolia

Venezuela

Dominican Republic

Montserrat

Vietnam

Ecuador

Namibia

Yemen

Egypt

Myanmar

Zambia

El Salvador

Nepal

Zimbabwe

Estonia

Netherlands

 

European Union

New Zealand

 

Fiji

Nicaragua

 

Finland

Niger

 

France

Nigeria

 

Gambia

Norway

 

Georgia

Oman

 

Germany

Pakistan

 

Ghana

Palestine

 

Greece

Panama

 

Grenada

Paraguay

 

Guatemala

Peru

 

Guinea-Bissau

Philippines

 

 

The information in the profiles is for general guidance only and may change from time to time. You should not act on the information in the profiles, and you should obtain specific professional advice to help you in making any decisions or in taking any action. If you believe that the information has changed or is incorrect please contact us at ifrsapplication@ifrs.org.

The purpose of the IFRS Foundation's jurisdiction profiles is to illustrate the extent of implementation of IFRS Standards across the globe only. The profiles do not reflect the intellectual property licensing status of IFRS Standards within any given jurisdiction. The IFRS Standards are protected by copyright and are subject to different licensing arrangements according to jurisdiction. For further information, please contact licences@ifrs.org.




This page was last updated on 12 December 2016.

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Additional information


Contact


Paul Pacter
Former Board member and project manager
email: ppacter@ifrs.org

 

For queries regarding the adoption or translation of IFRS Standards:

 

Leilani Macdonald
Manager, IFRS Translation, Adoption and Copyright
email: lmacdonald@ifrs.org