Extent of IFRS application Status Additional Information
IFRS Standards are required for domestic public companies Required for banks only.
IFRS Standards are permitted but not required for domestic public companies tick Permitted for all other companies.
IFRS Standards are required or permitted for listings by foreign companies tick Permitted.
The IFRS for SMEs Standard is required or permitted No. National accounting standards are used.
The IFRS for SMEs Standard is under consideration No.
Last updated:
11 December 2020

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