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-owned 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 The IFRS for SMEs Standard is one of the reporting options with which SMEs in eSwatini are permitted to comply.
The IFRS for SMEs Standard is under consideration
Last updated:
30 April 2018

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