Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick No stock exchange. IFRS Standards required for all companies other than micro-sized, and for all banks.
IFRS Standards are permitted but not required for domestic public companies
IFRS Standards are required or permitted for listings by foreign companies No stock exchange.
The IFRS for SMEs Standard is required or permitted No. National law requires all companies other than micro-sized to use full IFRS Standards.
The IFRS for SMEs Standard is under consideration No.
Last updated:
23 June 2017
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