Welcome to the website of the IFRS Foundation and the IASB

Tuesday 30 June 2015

Banner graphic

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 on an ongoing basis.

The 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 Foundation conducted. The 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 140 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 eIFRS Basic).

We have developed an online quiz based on the content of the IFRS as global standards: a pocket guide. 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

Romania

Bahamas

Iceland

Russia

Bahrain

India

Rwanda

Bangladesh

Indonesia

Saint Lucia

Barbados

Iraq

Saudi Arabia

Belgium

Ireland

Serbia

Belarus

Israel

Sierra Leone

Belize

Italy

Singapore

Bermuda

Jamaica

Slovakia

Bhutan

Japan

Slovenia

Bolivia

Jordan

South Africa

Bosnia and Herzegovina

Kenya

Spain

Botswana

Korea (South)

Sri Lanka

Brazil

Kosovo

St Kitts and Nevis

Brunei Darussalam

Latvia

St Vincent and the Grenadines

Bulgaria

Lesotho

Suriname

Cambodia

Liechtenstein

Swaziland

Canada

Lithuania

Sweden

Cayman Islands

Luxembourg

Switzerland

Chile

Macao

Syria

China

Macedonia

Taiwan

Colombia

Madagascar

Tanzania

Costa Rica

Malaysia

Thailand

Croatia

Maldives

Trinidad & Tobago

Cyprus

Malta

Turkey

Czech Republic

Mauritius

Uganda

Denmark

Mexico

Ukraine

Dominica

Moldova

United Arab Emirates

Dominican Republic

Mongolia

United Kingdom

Ecuador

Montserrat

United States

Egypt

Myanmar

Uruguay

El Salvador

Nepal

Uzbekistan

Estonia

Netherlands

Venezuela

European Union

New Zealand

Vietnam

Fiji

Nicaragua

Yemen

Finland

Niger

Zambia

France

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.

 

This page was last updated 30 April 2015.

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:

 

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

 

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

&nbs


/* IE11 Fix for SP2010 */ if (typeof (UserAgentInfo) != ‘undefined’ && !window.addEventListener) { UserAgentInfo.strBrowser = 1; }