Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick All domestic companies whose securities trade in a public market are required to use IFRS Standards as adopted by the EU in their consolidated financial statements.
IFRS Standards are permitted but not required for domestic public companies
IFRS Standards are required or permitted for listings by foreign companies tick Foreign companies whose debt or equity securities trade in a public market in the jurisdiction are required to use IFRS Standards as adopted by the EU in their consolidated financial statements.
The IFRS for SMEs Standard is required or permitted No.
The IFRS for SMEs Standard is under consideration No.
Last updated:
23 June 2017
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