Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick As of 1 January 2019, IFRS Standards are required for all listed companies and companies ‘making a public call for capital’.
IFRS Standards are permitted but not required for domestic public companies
IFRS Standards are required or permitted for listings by foreign companies tick Required for all foreign companies whose securities trade in a public market starting 1 January 2019.
The IFRS for SMEs Standard is required or permitted
The IFRS for SMEs Standard is under consideration
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