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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Who uses IFRS Standards?
Information from the IFRS Foundation on use of IFRS by jurisdiction and statistics on IFRS adoption around the world. Jurisdiction profiles show reporting and filing requirements, and notes on the relevant jurisdictional authority.
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.
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.
Notes and links to the latest Endorsement Status Reports issued by the European Financial Reporting Advisory Group. They reports list all IFRS, amendments to IFRS and IFRS Interpretations that have been endorsed in the EU, along with the dates when they became effective.
IFRS in Europe
Background information produced by Deloitte's IAS Plus about the use of IFRS in Europe and the bodies involved in financial reporting in the region.
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.
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