Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies tick IFRS Standards required for listed companies, financial institutions and government-invested companies.
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 tick Permitted, except that some private companies with State investments are required to use full IFRS Standards.
The IFRS for SMEs Standard is under consideration
Last updated:
21 November 2016
Last updated:
18 November 2015
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