|Extent of IFRS application
|IFRS Accounting Standards are required for domestic public companies
|IFRS Standards required for listed companies, financial institutions, and large unlisted companies.
|IFRS Accounting Standards are permitted but not required for domestic public companies
|IFRS Accounting Standards are required or permitted for listings by foreign companies
|The IFRS for SMEs Accounting Standard is required or permitted
|Permitted. Full IFRS Standards are required for some large SMEs. Other SMEs may choose full IFRS Standards or the IFRS for SMEs Standard.
|The IFRS for SMEs Accounting Standard is under consideration
Profile last updated: 16 June 2016