Global Impact Map

IFAC member organizations are instrumental in adoption & implementation of international standards, creating a common language for high-quality financial information worldwide. Explore adoption status by jurisdiction and standard below.

 

  Adopted

  Partially Adopted

  Not Adopted

  International Standards on Auditing Code of Ethics for Professional Accountants International Public Sector Accounting Standards International Education Standards Quality Assurance Investigation and Discipline International Financial Reporting Standards
Albania   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Adopted   Partially Adopted   Partially Adopted
Argentina   Partially Adopted   Not Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Armenia   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Not Adopted   Not Adopted   Partially Adopted
Australia   Adopted   Adopted   Partially Adopted   Adopted   Adopted   Adopted   Adopted
Austria   Adopted   Adopted   Not Adopted   Adopted   Adopted   Adopted   Adopted
Azerbaijan   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Bahamas   Adopted   Adopted   Not Adopted   Adopted   Adopted   Adopted   Adopted
Bangladesh   Adopted   Adopted   Not Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
Barbados   Adopted   Adopted   Adopted   Partially Adopted   Adopted   Adopted   Adopted
Belgium   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
Benin   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Bolivia   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted
Bosnia and Herzegovina   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Botswana   Adopted   Adopted   Partially Adopted   Adopted   Adopted   Adopted   Adopted
Brazil   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted
Brunei   Not Adopted   Adopted   Not Adopted   Partially Adopted   Not Adopted   Partially Adopted   Adopted
Bulgaria   Adopted   Adopted   Not Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
Burkina Faso   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Adopted   Adopted   Partially Adopted
Cambodia   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted   Not Adopted   Adopted
Cameroon   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Canada   Adopted   Partially Adopted   Partially Adopted   Adopted   Adopted   Partially Adopted   Adopted
Cayman Islands   Partially Adopted   Adopted   Adopted   Adopted   Adopted   Adopted   Not Adopted
Chile   Partially Adopted   Partially Adopted   Partially Adopted   Not Adopted   Not Adopted   Partially Adopted   Partially Adopted
China's mainland   Partially Adopted   Partially Adopted   Not Adopted   Adopted   Adopted   Adopted   Partially Adopted
Chinese Taiwan   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Colombia   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted
Costa Rica   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
Croatia   Adopted   Adopted   Not Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
Cyprus   Adopted   Adopted   Partially Adopted   Adopted   Adopted   Adopted   Adopted
Czech Republic   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
Denmark   Adopted   Adopted   Not Adopted   Partially Adopted   Adopted   Adopted   Partially Adopted
Dominican Republic   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted
Ecuador   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Egypt   Partially Adopted   Not Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
El Salvador   Partially Adopted   Partially Adopted   Not Adopted   Partially Adopted   Adopted   Partially Adopted   Partially Adopted
Estonia   Adopted   Partially Adopted   Adopted   Adopted   Adopted   Adopted   Adopted
Eswatini   Adopted   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted   Adopted
Fiji   Partially Adopted   Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
Finland   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Adopted   Adopted   Adopted
France   Adopted   Partially Adopted   Not Adopted   Adopted   Adopted   Partially Adopted   Partially Adopted
Georgia   Adopted   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted
Germany   Partially Adopted   Partially Adopted   Not Adopted   Adopted   Adopted   Adopted   Partially Adopted
Ghana   Adopted   Adopted   Partially Adopted   Adopted   Adopted   Partially Adopted   Adopted
Greece   Partially Adopted   Partially Adopted   Not Adopted   Adopted   Adopted   Partially Adopted   Adopted
Guatemala   Partially Adopted   Adopted   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted
Guyana   Adopted   Adopted   Not Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
Haiti   Not Adopted   Not Adopted   Not Adopted   Partially Adopted   Not Adopted   Partially Adopted   Not Adopted
Honduras   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Hong Kong S.A.R., China   Adopted   Adopted   Not Adopted   Adopted   Adopted   Adopted   Adopted
Hungary   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted   Adopted   Adopted
Iceland   Partially Adopted   Partially Adopted   Adopted   Adopted   Partially Adopted   Partially Adopted   Partially Adopted
India   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Partially Adopted
Indonesia   Partially Adopted   Adopted   Partially Adopted   Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Iraq   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Adopted   Adopted   Partially Adopted
Ireland   Adopted   Adopted   Not Adopted   Partially Adopted   Adopted   Adopted   Partially Adopted
Israel   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Italy   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Ivory Coast   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Jamaica   Adopted   Adopted   Partially Adopted   Partially Adopted   Adopted   Adopted   Adopted
Japan   Partially Adopted   Adopted   Not Adopted   Adopted   Adopted   Adopted   Partially Adopted
Jordan   Adopted   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted
Kazakhstan   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Kenya   Adopted   Adopted   Partially Adopted   Adopted   Adopted   Partially Adopted   Adopted
Korea   Adopted   Not Adopted   Not Adopted   Partially Adopted   Partially Adopted   Adopted   Adopted
Kosovo   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted
Kuwait   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted
Kyrgyz Republic   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Not Adopted   Partially Adopted
Lao PDR   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
Latvia   Adopted   Adopted   Partially Adopted   Adopted   Adopted   Partially Adopted   Adopted
Lebanon   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Lesotho   Adopted   Adopted   Partially Adopted   Adopted   Adopted   Adopted   Adopted
Liberia   Adopted   Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
Lithuania   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted   Adopted   Adopted
Luxembourg   Partially Adopted   Partially Adopted   Not Adopted   Partially Adopted   Adopted   Partially Adopted   Partially Adopted
Madagascar   Adopted   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Not Adopted
Malawi   Adopted   Adopted   Partially Adopted   Partially Adopted   Adopted   Adopted   Adopted
Malaysia   Adopted   Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
Mali   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Malta   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
Mauritius   Adopted   Adopted   Adopted   Partially Adopted   Adopted   Adopted   Adopted
Mexico   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Moldova   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Adopted   Partially Adopted   Partially Adopted
Mongolia   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Partially Adopted
Montenegro   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Morocco   Partially Adopted   Adopted   Partially Adopted   Partially Adopted   Adopted   Adopted   Partially Adopted
Mozambique   Adopted   Adopted   Not Adopted   Adopted   Adopted   Adopted   Partially Adopted
Myanmar   Partially Adopted   Adopted   Not Adopted   Not Adopted   Not Adopted   Partially Adopted   Partially Adopted
Namibia   Adopted   Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
Nepal   Partially Adopted   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Netherlands   Adopted   Adopted   Not Adopted   Adopted   Adopted   Adopted   Adopted
New Zealand   Adopted   Adopted   Adopted   Adopted   Adopted   Adopted   Adopted
Nicaragua   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Not Adopted   Partially Adopted   Adopted
Nigeria   Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
North Macedonia   Partially Adopted   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Norway   Adopted   Adopted   Partially Adopted   Adopted   Adopted   Adopted   Adopted
Pakistan   Adopted   Adopted   Not Adopted   Adopted   Adopted   Partially Adopted   Partially Adopted
Palestine   Adopted   Adopted   Partially Adopted   Partially Adopted   Adopted   Adopted   Adopted
Panama   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted
Papua New Guinea   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Not Adopted   Partially Adopted   Adopted
Peru   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted
Philippines   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted
Poland   Adopted   Adopted   Not Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
Portugal   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted   Adopted
Qatar   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted
Romania   Partially Adopted   Adopted   Not Adopted   Adopted   Adopted   Partially Adopted   Adopted
Russian Federation   Partially Adopted   Partially Adopted   Not Adopted   Partially Adopted   Adopted   Partially Adopted   Partially Adopted
Rwanda   Adopted   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted   Adopted
Saudi Arabia   Adopted   Adopted   Adopted   Partially Adopted   Adopted   Adopted   Adopted
Senegal   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Serbia, Republic of   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Partially Adopted
Sierra Leone   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted
Singapore   Partially Adopted   Partially Adopted   Partially Adopted   Adopted   Adopted   Adopted   Partially Adopted
Slovakia   Adopted   Partially Adopted   Partially Adopted   Adopted   Adopted   Adopted   Adopted
Slovenia   Adopted   Adopted   Not Adopted   Partially Adopted   Adopted   Adopted   Adopted
South Africa   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
Spain   Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted   Adopted   Partially Adopted
Sri Lanka   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Suriname   Adopted   Partially Adopted   Not Adopted   Adopted   Partially Adopted   Partially Adopted   Adopted
Sweden   Adopted   Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
Switzerland   Partially Adopted   Partially Adopted   Adopted   Adopted   Adopted   Adopted   Adopted
Tanzania, United Republic of   Adopted   Adopted   Adopted   Adopted   Adopted   Partially Adopted   Adopted
Thailand   Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Togo   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Trinidad And Tobago   Adopted   Adopted   Not Adopted   Adopted   Adopted   Partially Adopted   Adopted
Tunisia   Adopted   Partially Adopted   Not Adopted   Partially Adopted   Adopted   Partially Adopted   Partially Adopted
Türkiye   Adopted   Partially Adopted   Partially Adopted   Adopted   Adopted   Partially Adopted   Adopted
Uganda   Adopted   Adopted   Partially Adopted   Adopted   Adopted   Adopted   Adopted
Ukraine   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Partially Adopted
United Arab Emirates   Adopted   Adopted   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted
United Kingdom   Adopted   Adopted   Partially Adopted   Adopted   Adopted   Adopted   Partially Adopted
United States of America   Partially Adopted   Partially Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Partially Adopted
Uruguay   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted
Uzbekistan   Partially Adopted   Not Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Not Adopted
Vietnam   Partially Adopted   Partially Adopted   Not Adopted   Not Adopted   Partially Adopted   Not Adopted   Not Adopted
Yemen   Adopted   Adopted   Not Adopted   Partially Adopted   Partially Adopted   Partially Adopted   Adopted
Zambia   Adopted   Adopted   Partially Adopted   Adopted   Adopted   Adopted   Adopted
Zimbabwe   Adopted   Adopted   Partially Adopted   Partially Adopted   Adopted   Partially Adopted   Adopted
 

Thank you for your interest in our publications. These valuable works are the product of substantial time, effort and resources, which you acknowledge by accepting the following terms of use. You may not reproduce, store, transmit in any form or by any means, with the exception of non-commercial use (e.g., professional and personal reference and research work), translate, modify or create derivative works or adaptations based on such publications, or any part thereof, without the prior written permission of IFAC.

Our reproduction and translation policies, as well as our online permission request and inquiry system, are accessible on the Permissions Information web page.

For additional information, please read our website Terms of Use. ALL RIGHTS RESERVED.

Agree