IFRS adoption by country

The information below summarizes our understanding of the use of International Financial Reporting Standards by domestic listed and unlisted companies by country/territory. It is based upon data collected during December 2008-January 2009.

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Detailed information by country

We have also provided some commentary relating to IFRS conversion plans and the basis of preparation for tax filings. The information is summarized for illustrative purposes and is not a complete assessment of local rules and regulations.

A number of countries/territories have converged or nearly converged with IFRS. While we have tried to highlight some of the key differences between "IFRS as adopted locally" and IFRS as published by the IASB, no summary can cover the entire volume of differences.

These are illustrative examples of areas where differences may occur. In some circumstances, the differences may be as minor as a translation exercise from English to the local language or a timing difference in the adoption of newer standards; in other circumstances, the differences may be more significant. This is not intended to be a complete assessment of such differences.

Access IFRS information for all countries/territories by downloading the PDF file. Use the table of contents in the PDF file to quickly navigate to your country/territory of choice.