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Sunday 24 July 2016

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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 IFRS Foundation is developing and posting profiles about the use of IFRS Standards in individual jurisdictions on an ongoing basis.

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 survey that the IFRS Foundation conducted. The IFRS Foundation drafts the profiles and invites the respondents to the survey and others (including regulators and international audit firms) to review the drafts to ensure accuracy. Their comments are reflected.

Currently, profiles are completed for 143 jurisdictions, including all the G20 jurisdictions.

You can download the individual jurisdictional profiles in PDF format from the links in the table below. Each profile is 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 free registration for eIFRS Basic).

We have developed an online quiz based on the content of the Pocket Guide to IFRS Standards: the global financial reporting language. Access the IFRS Quiz.

 

Afghanistan

Germany

Oman

Albania

Ghana

Pakistan

Angola

Greece

Palestine

Anguilla

Grenada

Panama

Antigua and Barbuda

Guatemala

Paraguay

Argentina

Guinea-Bissau

Peru

Armenia

Guyana

Philippines

Australia

Honduras

Poland

Austria

Hong Kong

Portugal

Azerbaijan

Hungary

Qatar

Bahamas

Iceland

Romania

Bahrain

India

Russia

Bangladesh

Indonesia

Rwanda

Barbados

Iraq

Saint Lucia

Belarus

Ireland

Saudi Arabia

Belgium

Israel

Serbia

Belize

Italy

Sierra Leone

Bermuda

Jamaica

Singapore

Bhutan

Japan

Slovakia

Bolivia

Jordan

Slovenia

Bosnia and Herzegovina

Kenya

South Africa

Botswana

Korea (South)

Spain

Brazil

Kosovo

Sri Lanka

Brunei Darussalam

Kuwait

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

Syria

Colombia

Macedonia

Taiwan

Costa Rica

Madagascar

Tanzania

Croatia

Malaysia

Thailand

Cyprus

Maldives

Trinidad & Tobago

Czech Republic

Malta

Turkey

Denmark

Mauritius

Uganda

Dominica

Mexico

Ukraine

Dominican Republic

Moldova

United Arab Emirates

Ecuador

Mongolia

United Kingdom

Egypt

Montserrat

United States

El Salvador

Myanmar

Uruguay

Estonia

Nepal

Uzbekistan

European Union

Netherlands

Venezuela

Fiji

New Zealand

Vietnam

Finland

Nicaragua

Yemen

France

Niger

Zambia

Gambia

Nigeria

Zimbabwe

Georgia

Norway

 


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 JurisdictionProfiles 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 06 June 2016.

IFRS Pocket Guide

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

Karin Jones
Senior Content
Services Manager
email: kjones@ifrs.org