Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick IFRS Standards are required for all listed companies, financial institutions, and other companies that fall under the purview of the Kuwait Commercial Companies Law.
IFRS Standards are permitted but not required for domestic public companies
IFRS Standards are required or permitted for listings by foreign companies Securities of foreign companies are not publicly traded in Kuwait.
The IFRS for SMEs Standard is required or permitted No. SMEs that fall under the purview of the Kuwait Commercial Companies Law and some other institutions required to use full IFRS Standards.
The IFRS for SMEs Standard is under consideration No.
Last updated:
16 June 2016
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