Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick IFRS Standards are required for listed companies, financial institutions, and large and medium-sized private companies.
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 Permitted in separate company financial statements. SMEs are not required to prepare consolidated financial statements.
The IFRS for SMEs Standard is under consideration
Last updated:
16 June 2016
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