The adoption of International Financial Reporting Standards and plans for convergence or harmonisation differ widely by jurisdiction. On this page you can access a range of articles, books and online resources providing quick links to global surveys and information by country.
Useful links
Surveys
IFRS adoption and use around the world
Table produced by the IFRS Foundation showing the adoption of IFRS by country
IFRS adoption by country
Summaries by country produced by PwC using data collected in March 2011. A PDF version (1.38mb/233 pages) is also available to download.
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 (PDF 112kb/4 pages ). 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
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.
You will need to be logged-in to the website to gain full access to the range of articles available online.
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 delivery service.
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