Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick IFRS Standards are required for all companies other than micro-sized.
IFRS Standards are permitted but not required for domestic public companies
IFRS Standards are required or permitted for listings by foreign companies tick Required.
The IFRS for SMEs Standard is required or permitted tick IFRS for SMEs Standard is permitted. A local standard is available for micro –sized entities.
The IFRS for SMEs Standard is under consideration No.
Last updated:
24 March 2017
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