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To assess our progress towards the global adoption of IFRS standards, we monitor the application of those standards in each jurisdiction. Updates are made on an ongoing basis. Currently we have complete profiles for 166 jurisdictions.

Use the filter below to identify the IFRS requirements relevant to different jurisdictions.  

Click here to view our disclaimer.

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To supplement our jurisdiction profile project, we have established another project to assess filing requirements around the world.

Jurisdictional filing profiles describe how and when IFRS financial statements are made available to investors. The aim of the project is to develop an accurate picture of the filing and access requirements for financial reports made in accordance with IFRS Standards. This includes information on the extent to which the IFRS Taxonomy is used in each jurisdiction when structured digital reporting is required, or planned.

Each profile includes information on the timetables for IFRS filing, the formats in which the filings are available, and how and whether electronic filing uses IFRS Taxonomy.

Where we are getting our information?

Besides publicly-available data, we survey countries and organisations around the world, including:

  • Standard setters
  • Organisations that regulate filing of financial statements
  • Large accounting firms

Once each survey response has been reviewed and analysed it is published on the IFRS website. Our completed filing profiles can be found as a pdf link at the bottom of the profile pages here:

Disclaimer

The information in these profiles is for general guidance only and may change from time to time. You should not act on the information in the profiles, and you should obtain specific professional advice to before making any decisions or taking any action. If you believe any information is incorrect please contact us.

The purpose of the IFRS Foundation's jurisdiction profiles is to illustrate the extent of implementation of IFRS Standards across the globe only. The profiles do not reflect the intellectual property licensing status of IFRS Standards within any given jurisdiction. The IFRS Standards are protected by copyright and are subject to different licensing arrangements according to jurisdiction. For further information, please contact the licensing team.

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