IFRS Foundation adds five new jurisdiction profiles
11 Mar 2014
The IFRS Foundation has added Jordan, Nepal, Nicaragua, Sierra Leone, and Trinidad & Tobago, to its jurisdiction profiles on the use of IFRS.
With these recent additions, the total number of countries surveyed has reached 129. IFRS is required to be used for all listed companies in Jordan, Nepal, Sierra Leone, and Trinidad & Tobago. Nicaragua allows the use of IFRS or US GAAP. The IFRS for SMEs is permitted in four of the five jurisdictions (Nepal is the exception).
The profiles and analyses are available on the IASB website. In addition, an overview of adoption of IFRS from around the world is available on our "Use of IFRS jurisdiction" page.