Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick IFRS Standards are required for all listed companies, banks, and insurance companies.
IFRS Standards are permitted but not required for domestic public companies
IFRS Standards are required or permitted for listings by foreign companies There are no foreign companies whose shares are publicly traded in Saudi Arabia.
The IFRS for SMEs Standard is required or permitted tick Permitted (adoption is in process).
The IFRS for SMEs Standard is under consideration
Last updated:
27 November 2017
Last updated:
08 June 2015
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