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Thursday 18 September 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 IFRSs 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 130 jurisdictions, including all of the G20 jurisdictions plus 110 others. Eventually, we plan to have a profile for every jurisdiction that has adopted IFRSs, or is on a programme toward adoption of IFRSs.

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 registration).

Albania

Ghana

Nigeria

Anguilla

Greece

Norway

Antigua and Barbuda

Grenada

Oman

Argentina

Guatemala

Pakistan

Australia

Guinea-Bissau

Panama

Austria

Honduras

Paraguay

Azerbaijan

Hong Kong

Poland

Bahamas

Hungary

Portugal

Bahrain

Iceland

Romania

Bangladesh

India

Russia

Barbados

Indonesia 

Rwanda

Belarus

Iraq

Saint Lucia

Belgium

Ireland

Saudi Arabia

Bermuda

Israel

Serbia

Bhutan

Italy

Sierra Leone

Bolivia

Jamaica

Singapore

Bosnia and Herzegovina

Japan

Slovakia

Botswana

Jordan

Slovenia

Brazil

 

Kenya

South Africa

Brunei Darussalam

Korea (South)

Spain

Bulgaria

Kosovo

Sri Lanka

Cambodia

Latvia

St Kitts and Nevis

Canada

Lesotho

St Vincent and the Grenadines

Cayman Islands

Liechtenstein

Suriname

Chile

Lithuania

Swaziland

China

Luxembourg

Sweden

Colombia

Macao

Switzerland

Costa Rica

Macedonia

Taiwan

Croatia

Madagascar

Tanzania

Cyprus

Malaysia

Thailand

Czech Republic

Maldives

Trinidad & Tobago

Denmark

Malta

Turkey

Dominica

Mauritius

Uganda

Dominican Republic

Mexico

Ukraine

Ecuador

Moldova

United Arab Emirates

Egypt

Mongolia

United Kingdom

El Salvador

Montserrat

United States

Estonia

Myanmar

Uruguay

European Union

Nepal

Uzbekistan

Fiji

Netherlands

Venezuela

Finland

New Zealand

Yemen

France

Nicaragua

Zambia

Georgia

Niger

Zimbabwe

Germany


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 14 April 2014.

Additional information

 

Latest updates

 

IFRS Pocket Guide

 

Contact

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

 

For queries regarding the adoption or translation of IFRSs:

 

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

 

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