The information within summarizes data collected from various sources during June and July 2014(*) regarding the use of, or conversion plans to, International Financial Reporting Standards by domestic listed and unlisted companies by country/territory.
The information is summarized for illustrative purposes only and is not a complete or exhaustive assessment of local rules and regulations. This content is for general information purposes only, and should not be used as a substitute for consultation with professional advisors. You should not act upon the information contained in this material without obtaining specific professional advice. No representation or warranty (express or implied) is given as to the accuracy or completeness of the information contained in this material and, to the extent permitted by law, PricewaterhouseCoopers LLP, its members, employees and agents do not accept or assume any liability, responsibility or duty of care for any consequences of you or anyone else acting, or refraining to act, in reliance on the information contained in this material or for any decision based on it.
This publication consists of substantially all of the territories in which a member firm of the PwC network of firms operates in. Countries are classified geographically according to political criteria, using the geoscheme created by the United Nations Statistics Division.Additionally territories can be found on the IASB website.
(*) All data is based on the survey conducted in June-July 2014, except the data for Guatemala, Jordan, United Arab Emirates, Malawi, Mozambique, Botswana, and Algeria, which was last updated in April 2013.