Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick Required.
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 No. Currently SMEs use either full IFRS Standards or the accounting regulation adopted by the Ministry of Finance.
The IFRS for SMEs Standard is under consideration tick Yes, it is under consideration by the Ministry of Finance.
Last updated:
16 June 2016
Last updated:
08 June 2015
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