Global Standards for the world economy

Friday 28 April 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 150 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 150 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 [27.6 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 150 profiled jurisdictions represent all parts of the globe, as follows:

Afghanistan

Guyana

Philippines

Albania

Honduras

Poland

Angola

Hong Kong

Portugal

Anguilla

Hungary

Qatar

Antigua and Barbuda

Iceland

Romania

Argentina

India

Russia

Armenia

Indonesia

Rwanda

Australia

Iran

Saint Lucia

Austria

Iraq

Saudi Arabia

Azerbaijan

Ireland

Serbia

Bahamas

Israel

Sierra Leone

Bahrain

Italy

Singapore

Bangladesh

Jamaica

Slovakia

Barbados

Japan

Slovenia

Belarus

Jordan

South Africa

Belgium

Kazakhstan

Spain

Belize

Kenya

Sri Lanka

Bermuda

Korea (South)

St Kitts and Nevis

Bhutan

Kosovo

St Vincent and the Grenadines

Bolivia

Kuwait

Suriname

Bosnia and Herzegovina

Latvia

Swaziland

Botswana

Lesotho

Sweden

Brazil

Liberia

Switzerland

Brunei Darussalam

Liechtenstein

Syria

Bulgaria

Lithuania

Taiwan

Cambodia

Luxembourg

Tanzania

Canada

Macao

Thailand

Cayman Islands

Macedonia

Timor-Leste

Chile

Madagascar

Trinidad & Tobago

China

Malawi

Turkey

Colombia

Malaysia

Uganda

Costa Rica

Maldives

Ukraine

Croatia

Malta

United Arab Emirates

Cyprus

Mauritius

United Kingdom

Czech Republic

Mexico

United States

Denmark

Moldova

Uruguay

Dominica

Mongolia

Uzbekistan

Dominican Republic

Montenegro

Venezuela

Ecuador

Montserrat

Vietnam

Egypt

Myanmar

Yemen

El Salvador

Namibia

Zambia

Estonia

Nepal

Zimbabwe

European Union

Netherlands

 

Fiji

New Zealand

 

Finland

Nicaragua

 

France

Niger

 

Gambia

Nigeria

 

Georgia

Norway

 

Germany

Oman

 

Ghana

Pakistan

 

Greece

Palestine

 

Grenada

Panama

 

Guatemala

Paraguay

 

Guinea-Bissau

Peru

 

 

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 30 March 2017.

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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