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Worldwide adoption of IFRS

The adoption of International Financial Reporting Standards and plans for convergence or harmonisation differ widely by jurisdiction. Find out more with articles, books and online resources providing quick links to global surveys and information by country.

What's on this page?

  • Surveys
  • IFRS adoption in the EU
  • Resources by country
  • Online articles
  • Articles and books from the Library

Contact the Library

Expert help for your enquiries and research.

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F  +44 (0)20 7920 8621

Surveys

Jurisdiction profiles
Summaries produced by the IFRS Foundation showing the adoption and use of IFRS in individual jurisdictions.

IFRS adoption by country
Summaries by country produced by PwC, updated annually.

Use of IFRS by Jurisdiction
The IAS Plus website from Deloitte publishes a country-by-country listing that shows whether domestic listed companies and domestic unlisted companies are permitted to use IFRS. Further information on the general implementation of IFRS country-by-country is also available.

Adopt IFRS
Website produced by IFRS Adoption Research Group at Simon Fraser University, Canada. Information on IFRS adoption is presented by country, on a map and on an adoption time line.

IFRS adoption in the EU

On 19 July 2002 a regulation was passed by the European Parliament and the European Council of Ministers requiring the adoption of IFRS: Regulation (EC)No 1606/2002 of the European Parliament and of the Council of 19 July 2002 on the application of international accounting standards. As a result of the Regulation, all EU listed companies were required to prepare their financial statements following IFRS from 2005.

Useful sources of information

Recent Chronology of IFRSs in Europe
Timeline with links to specific news items compiled by Deloitte's IAS Plus service.

EU implementation of IFRS and the Fair Value Directive 
Report published by the ICAEW for the European Commission which evaluates the application of IFRS across the European Union and gives a detailed review of financial statements for 200 companies drawn from across 25 EU member states.

Resources by country

Use our accounting by country section to find information on adoption by specific jurisdictions.

Online articles

The library provides access to a range of articles in full text from leading business, finance and management journals. Access to articles is provided subject to suppliers' terms of use.

Articles are available to logged-in ICAEW members, ACA students and other entitled users.

Articles and books in the Library collection

To find out how you can borrow books from the Library please see our guide to book loans. You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

To find out how you can borrow books from the Library please see our guide to book loans.
You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

Can't find what you are looking for?

If you're having trouble finding the information you need, ask the Library & Information Service. Contact us by telephone on +44 (0)20 7920 8620, by fax on +44 (0)20 7920 8621 or by email at library@icaew.com.

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