Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick IFRS Standards required for listed companies, financial institutions, and some government-owned 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 Full IFRS Standards are required for some SMEs in which the government has an ownership interested. For all other SMEs, the IFRS for SMEs Standard is permitted.
The IFRS for SMEs Standard is under consideration
Last updated:
16 June 2016
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