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 IFRS Standards are required for some foreign companies: primary listing is in on the Johannesburg Stock Exchange (JSE). Home country GAAP or IFRS Standards are permitted if a company’s primary listing is outside South Africa, and its JSE listing is secondary.
The IFRS for SMEs Standard is required or permitted tick Yes.
The IFRS for SMEs Standard is under consideration
Last updated:
16 June 2016
close

This website uses cookies. You can view which cookies are used by viewing the details in our privacy policy.