We use information from many sources to make our profiles accurate. Our starting point is the responses provided by standard-setters and other relevant bodies to a questionnaire developed by us. Each profile is drafted, then we invite the questionnaire respondents, and others (including regulators and international audit firms), to review the drafts and ensure their accuracy.

The webpage for each jurisdiction includes a summary table, showing the extent of IFRS adoption within the jurisdiction. More detailed information can be found below the table, including:

• the relevant jurisdictional authority
• survey participant details
• public commitment to global accounting standards and IFRS Standards
• extent of application of IFRS Standards by for-profit entities: Which companies? Listed or unlisted financial institutions? Required or permitted? Consolidated financial statements, or separate company statements?
• endorsement of IFRS Standards—process, legal authority, wording of the auditor’s report
• has the jurisdiction eliminated options? Made modifications?
• translation process for IFRS Standards
• adoption of the IFRS for SMEs Standard

Additionally, some profiles include a tab with a Regulatory Filing Profile (if available).