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Saturday 01 November 2014

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IFRS application 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 Foundation is developing and posting profiles about the use of IFRS in individual jurisdictions. The Foundation used information from various sources to develop the profiles. The starting point was the responses provided by standard-setting and other relevant bodies to a survey that the Foundation conducted. The Foundation drafted the profiles and invited the respondents to the survey and others (including regulators and international audit firms) to review the drafts. Their comments are reflected.

Currently, profiles are completed for 138 jurisdictions, including all of the G20 jurisdictions plus 118 others.

You can download the individual jurisdictional profiles in PDF format from the links in the table below. Profiles are approximately 150k in size. Also available are:

To receive free notifications about every new profile and changes to all existing profiles, please subscribe to the Global Standards Alert (requires eIFRS Basic).

We have developed an online quiz based on the content of the IFRS as global standards: a pocket guide (which, in turn, includes summaries of all the profiles below). Access the IFRS Quiz.

 

Afghanistan

Georgia

Nigeria

Albania

Germany

Norway

Angola

Ghana

Oman

Anguilla

Greece

Pakistan

Antigua and Barbuda

Grenada

Panama

Argentina

Guatemala

Paraguay

Armenia

Guinea-Bissau

Peru

Australia

Guyana

Philippines

Austria

Honduras

Poland

Azerbaijan

Hong Kong

Portugal

Bahamas

Hungary

Romania

Bahrain

Iceland

Russia

Bangladesh

India

Rwanda

Barbados

Indonesia

Saint Lucia

Belgium

Iraq

Saudi Arabia

Belarus

Ireland

Serbia

Belize

Israel

Sierra Leone

Bermuda

Italy

Singapore

Bhutan

Jamaica

Slovakia

Bolivia

Japan

Slovenia

Bosnia and Herzegovina

Jordan

South Africa

Botswana

Kenya

Spain

Brazil

Korea (South)

Sri Lanka

Brunei Darussalam

Kosovo

St Kitts and Nevis

Bulgaria

Latvia

St Vincent and the Grenadines

Cambodia

Lesotho

Suriname

Canada

Liechtenstein

Swaziland

Cayman Islands

Lithuania

Sweden

Chile

Luxembourg

Switzerland

China

Macao

Taiwan

Colombia

Macedonia

Tanzania

Costa Rica

Madagascar

Thailand

Croatia

Malaysia

Trinidad & Tobago

Cyprus

Maldives

Turkey

Czech Republic

Malta

Uganda

Denmark

Mauritius

Ukraine

Dominica

Mexico

United Arab Emirates

Dominican Republic

Moldova

United Kingdom

Ecuador

Mongolia

United States

Egypt

Montserrat

Uruguay

El Salvador

Myanmar

Uzbekistan

Estonia

Nepal

Venezuela

European Union

Netherlands

Vietnam

Fiji

New Zealand

Yemen

Finland

Nicaragua

Zambia

France

Niger

Zimbabwe


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.

 

This page was last updated 25 September 2014.

Additional information

 

 

IFRS Pocket Guide

 

Contact

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

 

For queries regarding the adoption or translation of IFRS:

 

Nicole Johnson
Principal - Content Services
email: njohnson@ifrs.org

 

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