Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick Currently permitted. IFRS Standards are being phased in through 2021, at which time IFRS Standards will be required for all public companies.
IFRS Standards are permitted but not required for domestic public companies
IFRS Standards are required or permitted for listings by foreign companies tick Permitted.
The IFRS for SMEs Standard is required or permitted tick IFRS for SMEs Standard adopted in its entirety as the Bhutan Accounting Standard for SMEs. Required for all unlisted companies.
The IFRS for SMEs Standard is under consideration
Last updated:
16 June 2016
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