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.
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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.
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.
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.
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.
Use our accounting by country section to find information on adoption by specific jurisdictions.
Articles are available to logged-in ICAEW members, ACA students and other entitled users.
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