Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick IFRS Standards are required for listed companies and financial institutions.
IFRS Standards are permitted but not required for domestic public companies
IFRS Standards are required or permitted for listings by foreign companies tick IFRS Standards required unless the regulator has specifically given permission to use another accounting framework.
The IFRS for SMEs Standard is required or permitted tick Yes.
The IFRS for SMEs Standard is under consideration
Last updated:
01 April 2017
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