Global Standards for the world economy

Wednesday 07 December 2016

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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.

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.

Analyses
Analysis of the 147 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

Currently, profiles are completed for 147 jurisdictions.

The 147 jurisdictions represent all parts of the globe, as follows:

Afghanistan

Guatemala

Peru

Albania

Guinea-Bissau

Philippines

Angola

Guyana

Poland

Anguilla

Honduras

Portugal

Antigua and Barbuda

Hong Kong

Qatar

Argentina

Hungary

Romania

Armenia

Iceland

Russia

Australia

India

Rwanda

Austria

Indonesia

Saint Lucia

Azerbaijan

Iraq

Saudi Arabia

Bahamas

Ireland

Serbia

Bahrain

Israel

Sierra Leone

Bangladesh

Italy

Singapore

Barbados

Jamaica

Slovakia

Belarus

Japan

Slovenia

Belgium

Jordan

South Africa

Belize

Kenya

Spain

Bermuda

Korea (South)

Sri Lanka

Bhutan

Kosovo

St Kitts and Nevis

Bolivia

Kuwait

St Vincent and the Grenadines

Bosnia and Herzegovina

Latvia

Suriname

Botswana

Lesotho

Swaziland

Brazil

Liberia

Sweden

Brunei Darussalam

Liechtenstein

Switzerland

Bulgaria

Lithuania

Syria

Cambodia

Luxembourg

Taiwan

Canada

Macao

Tanzania

Cayman Islands

Macedonia

Thailand

Chile

Madagascar

Timor-Leste

China

Malawi

Trinidad & Tobago

Colombia

Malaysia

Turkey

Costa Rica

Maldives

Uganda

Croatia

Malta

Ukraine

Cyprus

Mauritius

United Arab Emirates

Czech Republic

Mexico

United Kingdom

Denmark

Moldova

United States

Dominica

Mongolia

Uruguay

Dominican Republic

Montserrat

Uzbekistan

Ecuador

Namibia

Venezuela

Egypt

Myanmar

Vietnam

El Salvador

Nepal

Yemen

Estonia

Netherlands

Zambia

European Union

New Zealand

Zimbabwe

Fiji

Nicaragua

 

Finland

Niger

 

France

Nigeria

 

Gambia

Norway

 

Georgia

Oman

 

Germany

Pakistan

 

Ghana

Palestine

 

Greece

Panama

 

Grenada

Paraguay

 

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 August 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