Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies
IFRS Standards are permitted but not required for domestic public companies tick Permitted. All domestic companies listed on the stock exchange are required to use either IFRS Standards or US GAAP.
IFRS Standards are required or permitted for listings by foreign companies tick Permitted. All foreign companies listed on the stock exchange are required to use either IFRS Standards or US GAAP.
The IFRS for SMEs Standard is required or permitted tick Permitted.
The IFRS for SMEs Standard is under consideration
Last updated:
21 November 2016
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