Abu Dhabi

Since 2003, all companies listed on the Abu Dhabi Securities Markets (ADSM) are required to publish IFRS financial statements. Note that companies from UAE Emirates other than Dubai are listed on the ADSM, in addition to Abu Dhabi companies.

All banks in the United Arab Emirates are required by the Central Bank of UAE to publish IFRS financial statements.

Dubai

All companies listed on the Dubai International Financial Exchange (DIFX) are required by Rule 6.2.1 of the DIFC Companies Regulations to publish IFRS financial statements.

All banks in the United Arab Emirates are required by the Central Bank of UAE to publish IFRS financial statements.