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 Foreign companies are not listed on the Qatar Exchange.
The IFRS for SMEs Standard is required or permitted tick IFRS Standards are required. Note that some Qatari companies and auditors have concluded that the IFRS for SMEs Standard satisfies the requirement to follow international standards, and so they use the IFRS for SMEs Standard.
The IFRS for SMEs Standard is under consideration
Last updated:
16 June 2016
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