12 december 2013

IFRS in 122 landen toegepast

NL Nieuws IFRS in 122 landen toegepast

International Financial Reporting Standards (IFRS) worden in 122 gebruikt worden. Dit blijkt uit een inventarisatie van de IFRS Foundation. In de derde fase van dit onderzoek naar de adoptie van IFRS hebben 41 landen zich aangesloten. De IFRS Foundation leidt hieruit af dat IFRS dé ‘global language for financial reporting' is.

 

De belangrijkste onderzoeksresultaten bij de 122 jurisdicties die IFRS toepassen, zijn volgens de IFRS Foundation:

  • Nearly all of the jurisdictions have made a public commitment to global accounting standards and to IFRS as those global standards.
  • IFRS is already required for all or most domestic listed companies in 101 (83 per cent) of the 122 jurisdictions.
  • Most of the remaining countries that do not yet require IFRS for all or most domestic listed companies already permit IFRS for at least some listed companies.
  • Around 60 per cent of the 101 jurisdictions that have adopted IFRS for listed companies have extended that requirement to unlisted financial institutions and/or large unlisted companies.
  • Around 90 per cent of the 101 jurisdictions that have adopted IFRS for listed companies also require or permit IFRS for unlisted companies.
  • Modifications to IFRS are rare and, in most cases, temporary and limited in applicability.
  • 57 of the 122 jurisdictions require or permit the IFRS for SMEs, and another 16 are actively considering it.